Effek van die beheeromgewing op werknemersbedrog

Abstract

Fraud, especially employee fraud, is a reality facing all businesses and it is increasing dramatically. In any organisation the control environment forms the basis for control. It has a pervasive influence on the manner in which business activities are structured, objectives established and risks assessed. The control environment is the manner in which management sets the "tone at the top". This article attempts to establish a link between the control environment and employee fraud. The results of this study, indicate that weak control environment creates a situation that is conductive to employee fraud. Management can therefore prevent or limit employee fraud by establishing a sound control environment.