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- Title
Building an Antifraud Framework.
- Authors
Durbin, Nicole R.
- Abstract
The article discusses how antifraud programs can significantly limit fraud losses in financial institutions. The occurrence of fraud and the fraud triangle, along with the three steps involved in building an antifraud framework are presented. These involve creating and maintaining a culture of honesty and high ethics, evaluating the risk of fraud and implementing controls, and developing an appropriate oversight process. These frameworks have reportedly proven to be indispensable and invaluable.
- Subjects
FRAUD; BUSINESS losses; FINANCIAL institutions; HONESTY; ETHICS
- Publication
Bank Accounting & Finance (08943958), 2006, Vol 20, Issue 1, p43
- ISSN
0894-3958
- Publication type
Article