WORKPLACE FRAUD, DETECTION AND CONTROL

2021 ◽  
Vol 21 (1) ◽  
pp. 15-21
Author(s):  
Teresa Toll ◽  
Diann Ferrell ◽  
Joan Cezair
Keyword(s):  
Fraud Detection ◽  
And Control

Accountant's Guide to Fraud Detection and Control, Second Edition

EDPACS ◽  
2001 ◽  
Vol 29 (1) ◽  
pp. 12-13
Author(s):  
Howard Davia ◽  
Patrick Coggins ◽  
John Wideman ◽  
Joseph Kastanin
Keyword(s):  
Fraud Detection ◽  
And Control

scholarly journals Fraud Detection and Internal Control Measures in Deposit Money Banks Listed on the NSE

2018 ◽  
pp. 43-54
Author(s):  
Dr. Alhassan Haladu
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Stock Exchange ◽  
Fraud Detection ◽  
Negative Influence ◽  
Control Measures ◽  
Control Environment ◽  
Fraud Prevention ◽  
Secondary Sources ◽  
And Control

This study examine the internal control measures for fraud prevention and detection in Deposit Money Banks (DMBs) listed on the Nigerian Stock Exchange (NSE). Data collected were from both primary and secondary sources using annual financial reports and questionnaire for the respondents of all listed DMBs in Nigeria. Analysis was mainly done by regression of the internal control measures and fraud in DMBs. Internal control measures proxies are control environment, risk assessment and control activities. On the other hand, fraud prevention and detection proxy is discretional accruals. The analysis found out that the internal control measures of control environment, risk assessment, and control activities have negative influence on fraud detection and prevention (discretional accruals). However, the influence of risk assessment is not significant. It was therefore recommended that an overhaul of the management and internal control systems currently being operated by DMBs in Nigeria be done to make it strictly in line with IFRS standards and guidelines. Furthermore, this should be backed by the introduction of forensic auditing and assurance to make offenders not only liable for their actions; but also subject to legal prosecution as well.

scholarly journals Occupational Fraud in Micro-Financial Institutions in Cameroon: Strategies for Timely Detection and Control

2020 ◽  
Vol 3 (2) ◽  
pp. p1
Author(s):  
Samuel T. MUKAH
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
Financial Institutions ◽  
Internal Control ◽  
Online Survey ◽  
Fraud Detection ◽  
Empirical Results ◽  
Occupational Fraud ◽  
Technology Control ◽  
And Control

Occupational fraud has persistently become a hurtful problem in micro-financial institutions (MFIs) in Cameroon lately. Staff and management of some MFIs are suspended, terminated, or litigated after they are suspected of involvement in occupational fraud over the years. Such delayed detections have caused huge losses to the organisations. In this respect, a study was carried out to examine strategies for timely detection and control of occupational fraud in MFIs in Cameroon. An online survey was opened to experienced certified fraud examiners and auditors to give their experiences of strategies for timely occupational fraud detection and control in micro-financial institutions in Cameroon. The data generated was analysed, regressed, and interpreted to produce empirical results that MFIs in Cameroon apart of installing sound internal control systems, need to adopt and implement monitoring and surprise audits, tips and notifications, rotation of duty and abrogation of paid annual leave in order to secure timely detection and control of occupational fraud before it wreaks heavy losses on the institution. Furthermore, MFIs in Cameroon are cautioned to use information technology control and surveillance strategies with reservation because the facilities that support their operation are poorly developed, yet politicised. MFIs should not hope to discover an occupational fraud through accidents and/or a confessions. They are encouraged to treat their workers fairly but bearing in mind that no matter how well workers are kept comfortable occupational fraud could still be committed by management and staff who suffer from insatiable greed and/or psychosis.

Control of Metal Alloy Oxidation with Electric Fields

1973 ◽  
Vol 31 ◽  
pp. 164-165
Author(s):  
R. R. Dils ◽  
P. S. Follansbee
Keyword(s):  
Electric Fields ◽  
Oxidation Process ◽  
Base Alloy ◽  
Oxide Surface ◽  
Platinum Electrodes ◽  
Insulating Layer ◽  
Iron Base Alloy ◽  
Alloy Oxidation ◽  
Aluminum Oxide Layer ◽  
And Control

Electric fields have been applied across oxides growing on a high temperature alloy and control of the oxidation of the material has been demonstrated. At present, three-fold increases in the oxidation rate have been measured in accelerating fields and the oxidation process has been completely stopped in a retarding field.The experiments have been conducted with an iron-base alloy, Pe 25Cr 5A1 0.1Y, although, in principle, any alloy capable of forming an adherent aluminum oxide layer during oxidation can be used. A specimen is polished and oxidized to produce a thin, uniform insulating layer on one surface. Three platinum electrodes are sputtered on the oxide surface and the specimen is reoxidized.

Evidence for a Blood Ganglion Barrier in the Superior Cervical Ganglion of the Rat

1982 ◽  
Vol 40 ◽  
pp. 204-204
Author(s):  
D. M. DePace
Keyword(s):  
Blood Vessels ◽  
Superior Cervical Ganglion ◽  
Peripheral Nerves ◽  
Time Schedule ◽  
Transmission Electron ◽  
Cervical Ganglion ◽  
The Central Nervous System ◽  
Cervical Ganglia ◽  
Capillary Circulation ◽  
And Control

The majority of blood vessels in the superior cervical ganglion possess a continuous endothelium with tight junctions. These same features have been associated with the blood brain barrier of the central nervous system and peripheral nerves. These vessels may perform a barrier function between the capillary circulation and the superior cervical ganglion. The permeability of the blood vessels in the superior cervical ganglion of the rat was tested by intravenous injection of horseradish peroxidase (HRP). Three experimental groups of four animals each were given intravenous HRP (Sigma Type II) in a dosage of.08 to.15 mg/gm body weight in.5 ml of.85% saline. The animals were sacrificed at five, ten or 15 minutes following administration of the tracer. Superior cervical ganglia were quickly removed and fixed by immersion in 2.5% glutaraldehyde in Sorenson's.1M phosphate buffer, pH 7.4. Three control animals received,5ml of saline without HRP. These were sacrificed on the same time schedule. Tissues from experimental and control animals were reacted for peroxidase activity and then processed for routine transmission electron microscopy.

Effects of renovascular hypertension on rat adrenal zona glomerulosa

1978 ◽  
Vol 36 (2) ◽  
pp. 582-583
Author(s):  
G. Mazzocchi ◽  
P. Rebuffat ◽  
C. Robba ◽  
P. Vassanelli ◽  
G. G. Nussdorfer
Keyword(s):  
Renovascular Hypertension ◽  
Left Kidney ◽  
Renin Angiotensin System ◽  
Plasma Renin ◽  
Zona Glomerulosa ◽  
Ultrastructural Changes ◽  
Albino Rats ◽  
Left Renal Artery ◽  
Angiotensin System ◽  
And Control

It is well known that the rat adrenal zona glomerulosa steroidogenic activity is controlled by the renin-angiotensin system. The ultrastructural changes in the rat zona glomerulosa cells induced by renovascular hypertension were described previously, but as far as we are aware no correlated biochemical and morphometric investigations were performed.Twenty adult male albino rats were divided into 2 experimental groups. One group was subjected to restriction of blood flow to the left kidney by the application of a silver clip about the left renal artery. The other group was sham-operated and served as a control. Renovascular hypertension developed in about 10 days: sistolic blood pressure averaged 165 ± 6. 4 mmHg, whereas it was about 110 ± 3. 8 mmHg in the control animals. The hypertensive and control rats were sacrificed 20 days after the operation. The blood was collected and plasma renin activity was determined by radioimmunological methods. The aldosterone concentration was radioimmunologically assayed both in the plasma and in the homogenate of the left capsular adrenal gland.

X-Ray Replication of Submicrometer Linewidth Patterns

1977 ◽  
Vol 35 ◽  
pp. 136-137
Author(s):  
Henry I. Smith ◽  
D.C. Flanders
Keyword(s):  
Electron Beam Lithography ◽  
Cross Sectional ◽  
X Ray ◽  
Electron Backscattering ◽  
Spatial Frequencies ◽  
Cross Sectional Profile ◽  
Carbon Foils ◽  
Sectional Profile ◽  
And Control ◽  
Soft Radiation

Scanning electron beam lithography has been used for a number of years to write submicrometer linewidth patterns in radiation sensitive films (resist films) on substrates. On semi-infinite substrates, electron backscattering severely limits the exposure latitude and control of cross-sectional profile for patterns having fundamental spatial frequencies below about 4000 Å(l),Recently, STEM'S have been used to write patterns with linewidths below 100 Å. To avoid the detrimental effects of electron backscattering however, the substrates had to be carbon foils about 100 Å thick (2,3). X-ray lithography using the very soft radiation in the range 10 - 50 Å avoids the problem of backscattering and thus permits one to replicate on semi-infinite substrates patterns with linewidths of the order of 1000 Å and less, and in addition provides means for controlling cross-sectional profiles. X-radiation in the range 4-10 Å on the other hand is appropriate for replicating patterns in the linewidth range above about 3000 Å, and thus is most appropriate for microelectronic applications (4 - 6).

Ultrastructural changes in sciatic nerve tissue: Effects of passive maternal smoking

1983 ◽  
Vol 41 ◽  
pp. 650-651
Author(s):  
Amankwah K.S. ◽  
A.D. Weberg ◽  
R.C. Kaufmann
Keyword(s):  
Sciatic Nerve ◽  
Maternal Smoking ◽  
Ultrastructural Level ◽  
Uranyl Acetate ◽  
Nerve Tissue ◽  
Ultrastructural Changes ◽  
Cacodylate Buffer ◽  
And Control ◽  
Spontaneous Delivery

Previous research has revealed that passive (involuntary inhalation) tobacco smoking during gestation can have adverse effects upon the developing fetus. These prior investigations did not concentrate on changes in fetal morphology. This study was undertaken to delineate fetal neural abnormalities at the ultrastructural level in mice pups exposed in utero to passive maternal smoking.Pregnant study animals, housed in a special chamber, were subjected to cigarette smoke daily from conception until delivery. Blood tests for determination of carbon monoxide levels were run at 15-18 days gestation. Sciatic nerve tissue from experimental and control animals were obtained following spontaneous delivery and fixed in 2.5% gluteraldehyde in 0.1M cacodylate buffer pH 7.3. The samples were post-fixed in osmium ferrocyanide (1:1 mixture of 1.5% aqueous OSO4 and 2.5% K4 Fe(CN)6). Following dehydration, the tissues were infiltrated with and embedded in Spurr. Sections were stained with uranyl acetate and lead citrate.

A Superconducting Microscope

1971 ◽  
Vol 29 ◽  
pp. 10-11 ◽  
Author(s):  
R. E. Worsham ◽  
J. E. Mann ◽  
E. G. Richardson
Keyword(s):  
Liquid Helium ◽  
Focal Length ◽  
Vacuum System ◽  
Objective Lens ◽  
Electrical Instability ◽  
Radiation Shields ◽  
And Control ◽  
Thermal Oscillations ◽  
Flux Pump

This superconducting microscope, Figure 1, was first operated in May, 1970. The column, which started life as a Siemens Elmiskop I, was modified by removing the objective and intermediate lenses, the specimen chamber, and the complete vacuum system. The large cryostat contains the objective lens and stage. They are attached to the bottom of the 7-liter helium vessel and are surrounded by two vapor-cooled radiation shields.In the initial operational period 5-mm and 2-mm focal length objective lens pole pieces were used giving magnification up to 45000X. Without a stigmator and precision ground pole pieces, a resolution of about 50-100Å was achieved. The boil-off rate of the liquid helium was reduced to 0.2-0.3ℓ/hour after elimination of thermal oscillations in the cryostat. The calculated boil-off was 0.2ℓ/hour. No effect caused by mechanical or electrical instability was found. Both 4.2°K and 1.7-1.9°K operation were routine. Flux pump excitation and control of the lens were quite smooth, simple, and, apparently highly stable. Alignment of the objective lens proved quite awkward, however, with the long-thin epoxy glass posts used for supporting the lens.

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