Submitted by: Submitted by Asters
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Pages: 7
Category: Societal Issues
Date Submitted: 03/26/2016 10:58 AM
TENDENCY TO COMMIT FRAUD
AND LEVEL OF LONELINESS OF EMPLOYEES IN BAGUIO CITY
A Research Paper Presented to
the Faculty of College of Accountancy
University of the Cordilleras
In Partial Fulfillment
of the Requirement for the Course
Accounting Research and Analysis
By
LOVELY QUEZON ACCAD
ROSELLE IVY ORDOÑEZ TUMALIUAN
April 2015
THESIS ABSTRACT
Title: TENDENCY TO COMMIT FRAUD AND LEVEL OF LONELINESS OF EMPLOYEES IN BAGUIO CITY
Total No. of Pages: 92
Researchers: Accad, Lovely Quezon
Tumaliuan, Roselle Ivy Ordoñez
Type of Document: Research
Type of Publication: Unpublished
Accrediting Institution: University of the Cordilleras
Funding Agency: None
Keywords: Fraud, Loneliness, Age, Gender, Years of service
Abstract:
Rationale/Background
Forensic accounting refers to the comprehensive view of fraud investigation. It includes preventing frauds and analyzing antifraud controls. Forensic accounting would include the audit of accounting records in search for evidence of fraud; a fraud audit. A fraud investigation to prove or disprove a fraud would be part of forensic accounting. It also includes the gathering of nonfinancial information, such as interviews of all related parties to a fraud, when applicable. Forensic accounting includes writing a report to management or court. Serving as an expert witness and litigation support are part of forensic accounting.
Fraud cannot be easily seen or detected instantly by just looking at certain circumstances. As long as there are the three elements of the fraud triangle (pressure, opportunity or rationalization) that are present, there is a high possibility to commit the fraud (even big or small amount). Even small businesses had been committing fraud knowingly or unknowingly by the parties in it. Concealment will come after, though the easiest to do after the fraud; it can be the hardest one to detect when there is no sufficient appropriate evidence to support the...