Perceived “Tone From the Top” During A Fraud Risk Assessment

Abstract

In recent years, the focus on good governance and control mechanisms has increased significantly due to the number of high-profile corporate failures caused by top management fraudulent acts. Recent fraud cases reflect the deceptive “tone from the top”, even though the organisation had reported good governance and control systems. This research analysed the importance of the perceived management support and its effect on the organisation culture during a fraud risk assessment. The study used Action Research as the researcher intended to have a more in-depth study on the factors affecting organisational fraud.

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