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- Title
Using Network Analysis to Detect Collusive Fraud Could Notorious Fraudsters Have Been Caught in the Act?
- Authors
Waddell, Cynthia
- Abstract
Frauds involving collusion remain the most difficult to detect because of the sophisticated concealment methods used by participants. High-profile frauds such as WorldCom and more recent frauds such as NutraCea all used collusion to escape detection. This article examines how network analysis can be applied in the evaluation of internal control over financial reporting to improve the detection of collusive fraud.
- Subjects
FRAUD; WORLDCOM Inc.; RICEBRAN Technologies (Company); NETWORK analysis (Communication); INTERNAL auditing; FINANCIAL statements; ACCOUNTING
- Publication
CPA Journal, 2016, Vol 86, Issue 3, p38
- ISSN
0732-8435
- Publication type
Article