出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The purpose of this study is an attempt to understand the occupational fraud and explore the most effective fraud prevention mechanisms which are critical in reducing occupational fraud. Therefore, this study solicits the views of CFOs, internal auditors, and chief of accounting officers for the existence and effectiveness of fraud prevention mechanisms in Jordanian companies listed on the Amman Stock Exchange (ASE). Out of the 168 questionnaires distributed, only 145 were returned. The participants were chief financial officers, chief of accounting officers, and internal control and auditing managers. Statistical instruments (means and SD) used to approve and support the findings. Results show that several fraud prevention mechanisms were applied in Jordanian companies such as management’s review of internal control, internal audit functions, and external audits of financial statements, which ranked the top-most fraud prevention mechanisms in terms of the percentage of existence. Moreover, mechanisms such as code of conduct, independent audit committee, and surprise audits reached, notably, high ranks in existence in Jordanian companies. While mechanisms such as formal fraud risk assessments and rewards for whistle-blowers seem to be not in existence in Jordanian companies. The study also indicated that all of the 16 fraud prevention mechanisms identified were effective. The study indicated that effective fraud prevention mechanisms should be undertaken in a collaborative way by the board of directors, audit committees, external and internal auditors, and anti-fraud specialists. By identifying the existence and effectiveness of fraud prevention mechanisms, perspective information can be provided to practitioners such as internal auditors, fraud examiners, and accountants.
关键词：occupational fraud; prevention mechanisms; fraud cost; Jordan
