000			04184nam a2200361 a 4500
003			IE-CoMTU
005			20221212130838.0
008			2015
082	0	4	_aTHESES PRESS
100	1		_aButtimer, Carmel, _eauthor.
245	1	0	_aIs there sufficient guidance to detect and obtain a conviction for occupational fraud in Ireland / _cCarmel Buttimer.
264		1	_aCork : _bCork Institute of Technology, _c2015.
300			_avii, 137 pages : _bcolor graphs, tables ; _c30 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	0		_aMBS - Accounting and Information Systems
502			_aThesis (MBS) - Cork Institute of Technology, 2015.
502			_aThesis (M.Bus.Res.) - Cork Institute of Technology, 2015.
504			_aBibliography; page 127-137.
520			_aThere has been an increased focus in the Irish media on fraud, particularly since the collapse of Angle Irish Bank in 2007. There has however been little academic research undertaken into occupational fraud in Ireland. This study will examine whether or not the current ghuidance to detect and convict occupatonal fraud in Ireland is sufficient. This study achieves its objective by examining the content of press articles reporting thirty-five occupational fraud cases convicted in Ireland in the period 2002 to 2013. It categories the content of the articles using a framework developed by Cohen et al (2010), which combines the Fraud Triangle (FT) with the Theory of Planned Behaviour (TPB). It then uses qualitative and quantitative analysis to determine if these aspects of fraud are present in the relevant auditing standard (ISA 240: The auditor's responsibilities relating to fraud in an audit of financial statements). This study found ISA 240 sufficient in its coverage of the 'opportunity' to commit fraud, but insufficient in its coverage of the 'incentive/pressure' and 'attitude/rationalisation' elements to commit fraud. It suggests the addition of lavish lifestyle, greed, pressure from criminals, depression, concern for others and paying back for previous fraud to the examples of 'incentive/pressure' in the audit standard. It suggests the addition of sense of entitlement, no apparent regard for the crime, complicity in undertaking a fraud, weak personality, lack of business knowledge, looking out for the good of the company, charitable actions for the good of others and paying back for previous frauds to the examples of 'attitude/rationalisation' in the audit standard. Undeniably, it would be impossible to provide an exhaustive list of circumstances under which fraud is undertaken; however by including the examples of frauds compiled in this study, further guidance can be provided to auditors. The inadequacy of the auditing standard is not the only reason why the number of convictions for occupational fraud is low. This study finds the multifarious methods of committing fraud, the status of the fraudster, difficulties in detecting fraud, advances in technology, law and auditing standards not keeping pace, reluctance by organisation to report fraud, and the fact that predatory fraudsters target organisations and therefore not all frauds are accidental, as factors keeping the conviction rate for occupational fraud so low in Ireland. It is important that the professional standards and the resources of those charged with detecting and prosecuting fraud in Ireland be strengthened to give further confidence in the prevention, detection and conviction of fraud. This should lead to a reduction in the effects of fraud in organisations and in wider society. - (Author's abstract)
650		0	_aCommercial crimes _zIreland.
650		0	_aFraud investigation _zIreland.
650		0	_aManagement audit _zIreland.
650		0	_aFraud _xPrevention. _976329
650		0	_aFraud investigation. _937569
650		0	_aForensic accounting. _937492
650		0	_aWhite collar crimes _zIreland.
650		0	_aCorporations _xCorrupt practices _zIreland.
907			_a.b11167701 _b160913 _c150826
942			_n0 _2ddc
998			_ac _b150826 _cm _da _e- _feng _gie _h0
999			_c102054 _d102054