PECULIARITIES OF INVESTIGATING FRAUD IN CORPORATIONS

Hisham Shakhatreh

doi:10.36690/2674-5208-2022-4-58

Authors

Hisham Shakhatreh Jadara University https://orcid.org/0000-0001-8693-5744

DOI:

https://doi.org/10.36690/2674-5208-2022-4-58

Keywords:

corporation, fraud, information, fraud investigation

Abstract

The article is devoted to an in-depth study of the role of various methods in the investigation of fraud in corporations. The purpose of the article is to systematize types of commercial fraud and methods of its detection. The main research methods used in the article are general scientific methods of analysis and synthesis, as well as comparative analysis, which became the basis for obtaining research results. Based on the results of the research, the following conclusions can be drawn. The article summarizes the main types of fraud that can be investigated in corporations. The main sources of information used to detect fraud are systematized, namely: Structured, Unstructured, Semi-structured. After comparing the types of fraud and the types of data used to detect fraud, a matrix "Relationship between types of fraud and types of data used to detect fraud" was developed to help choose the right sources of information for detecting criminal activity. A study of the role of internal teams in the investigation of fraud was carried out according to such impact criteria as: The frequency of investigation of various types of fraud; The amount of time teams spend investigating fraud; Average amount of time required to conduct a fraud investigation; Average number of days it takes to close a fraud case.

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Author Biography

Hisham Shakhatreh, Jadara University

Ph.D. (Law), Assistant Professor, Faculty of Law, Jadara University, Jordan

References

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