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Article
Publication date: 1 February 1996

Michael S. Kim

The risk of cheque fraud is serious for companies that maintain bank accounts with a high volume of chequing activity. Sophisticated criminals could create convincing…

Abstract

The risk of cheque fraud is serious for companies that maintain bank accounts with a high volume of chequing activity. Sophisticated criminals could create convincing replicas of a company's cheques, or steal blank cheques from the company and forge the necessary signatures. In some cases, employees entrusted with clearing accounts payables embezzle company funds by writing cheques to dummy payees and cashing the cheques with false identifications. By the time the fraud is discovered, the criminals and the money are usually long gone, and the bank and the company are left to argue over who should bear the loss.

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Journal of Financial Crime, vol. 3 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 February 2004

Anthony R. Bowrin

The purpose of this paper is twofold. First, it describes the nature of internal controls (IC) in Christian and Hindu religious organizations (ROs) in Trinidad and Tobago…

Abstract

The purpose of this paper is twofold. First, it describes the nature of internal controls (IC) in Christian and Hindu religious organizations (ROs) in Trinidad and Tobago. Second, the paper provides an assessment of the relative comprehensiveness of IC among the ROs examined and offers tentative explanations for the findings. Most of the information used in the paper was collected by conducting structured interviews with the chief financial officer(s) of each RO. This information was supplemented by published studies. The findings indicate that the ROs as a group have inadequate and patchy IC systems. Conversely, all the ROs examined had implemented many of the basic foundational elements of an effective IC system. This suggests that they could significantly improve the quality of their IC systems by instituting some fairly minor and cheap practices. The implications of these findings for administrators and researchers of ROs are discussed.

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Accounting, Auditing & Accountability Journal, vol. 17 no. 1
Type: Research Article
ISSN: 0951-3574

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Executive summary
Publication date: 18 August 2017

CHINA: Belt and Road 'blank cheque' will be withdrawn

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DOI: 10.1108/OXAN-ES223896

ISSN: 2633-304X

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Geographic
Topical
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Article
Publication date: 1 February 1997

David Peacock

The disappearance of the offence of fraudulently misusing a document signed in blank (abus de blanc‐seing) in the new penal code has raised the question of the statutory…

Abstract

The disappearance of the offence of fraudulently misusing a document signed in blank (abus de blanc‐seing) in the new penal code has raised the question of the statutory basis of prosecutions that were based on the former s. 407 of the criminal code. (This read: ‘Whoever, misusing a document signed in blank, fraudulently writes on it an obligation or discharge, or any other matter that may compromise the person or financial standing of the signatory, shall be subject to the penalties stated in section 405. In the event that the document signed in blank shall not have been delivered to him, he shall be prosecuted as a forger and punished as such.’)

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Journal of Financial Crime, vol. 4 no. 4
Type: Research Article
ISSN: 1359-0790

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Executive summary
Publication date: 29 December 2016

Trump may offer Israel a blank cheque

ISRAEL/UNITED STATES: Trump will support Netanyahu

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DOI: 10.1108/OXAN-ES216967

ISSN: 2633-304X

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Geographic
Topical
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Article
Publication date: 1 September 1973

In the midst of the Watergate revelations, Congressional support for President Nixon's Trade Bill—which would give him unprecedented executive powers—appears to be on the wane.

Abstract

In the midst of the Watergate revelations, Congressional support for President Nixon's Trade Bill—which would give him unprecedented executive powers—appears to be on the wane.

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Industrial Management, vol. 73 no. 9
Type: Research Article
ISSN: 0007-6929

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Article
Publication date: 1 March 1999

K.H. Spencer Pickett

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of…

Abstract

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

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Management Decision, vol. 37 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 June 1998

K.H. Spencer Pickett

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of…

Abstract

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Details

Managerial Auditing Journal, vol. 13 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 27 June 2017

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Advances in Mergers and Acquisitions
Type: Book
ISBN: 978-1-78714-693-8

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Article
Publication date: 1 December 1996

Marie‐Claude Boudreau and Daniel Robey

Business process re‐engineering (BPR) promises to transform organizations by fundamentally altering their core processes, thereby achieving radical improvements in…

Abstract

Business process re‐engineering (BPR) promises to transform organizations by fundamentally altering their core processes, thereby achieving radical improvements in performance. As the number of actual re‐engineering projects increases, the rhetoric surrounding BPR has shifted to reflect greater cynicism and discomfort over its claims. In the absence of compelling and trustworthy evidence about the success of BPR projects, critics have exposed logical contradictions within BPR’s “manifesto” for revolutionary change and insinuated that BPR’s utopian rhetoric masks political motives. This paper contributes to this discussion in three ways. First we examine two difficulties affecting the evaluation of BPR programmes: defining what process re‐engineering really is, and determining whether BPR has been applied successfully. Second, we examine four fundamental contradictions inherent in BPR’s analysis of organizations: the fallacy of its “clean‐slate” assumption, the paradox of information technology’s role as an enabler of organizational change, the hypocrisy of employee empowerment, and the irony of employee commitment. Third we propose that such contradictions be addressed in both research and practice by employing theoretical perspectives that are prepared to accommodate contradictory phenomena, in contrast to the simplistic, deterministic logic guiding current investigations of BPR’s effectiveness. We suggest theories of organizational learning and organizational politics to understand and resolve the contradictions embedded within BPR.

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Information Technology & People, vol. 9 no. 4
Type: Research Article
ISSN: 0959-3845

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