Title: The Control Environment, Employee
Fraud
and Counterproductive Workplace Behaviour: An Empirical Analysis
Abstract:The increasing use of technology
in
businesses for both productive and managerial functions raises internal
control
issues. Fraud is on an increasing trend and if left unchecked can
cause
significant to losses for employers. Two areas of research most
relevant
to this study are (i) research on counterproductive workplace
behaviours
and (ii) studies relating to organisations’ internal controls. The
study
also identifies elements of the control environment that could
influence
employees’ attitudes towards employee fraud and computer ethics and
thus
provides guidelines for businesses on which element should receive more
attention.
Ultimately, an organization must both put in place an information
system
that can detect as well as develop a control environment that can
prevent
fraudulent activities.
Authors: Zauwiyah Ahmad and Mariati
Norhashim