期刊名称：The Southern African Journal of Entrepreneurship and Small Business Management
印刷版ISSN：2522-7343
电子版ISSN：2071-3185
出版年度：2008
卷号：1
期号：1
页码：51-65
DOI：10.4102/sajesbm.v1i1.14
出版社：AOSIS
摘要：Given the important socio-economic role performed by Small, Medium and Micro Enterprises (SMMEs) and the negative consequences of fraud on their businesses, the objective of this study was to investigate the perceptions and management of fraud by SMME owners/managers. Respondents were of the opinion that fraud is a serious and increasing problem in corporate South Africa and viewed ethics policy implementation and internal controls as important measures of fraud detection and prevention. Only 10 per cent of respondents, however, made provision in their budgets for combating fraud. It is recommended that SMME owners/managers gain more knowledge on inexpensive yet effective fraud detection and prevention measures. Key words and phrases: Small, Medium and Micro Enterprises (SMMEs), causes of fraud, fraud detection, fraud prevention, internal controls, ethics programmes.
其他摘要：Given the important socio-economic role performed by Small, Medium and Micro Enterprises (SMMEs) and the negative consequences of fraud on their businesses, the objective of this study was to investigate the perceptions and management of fraud by SMME owners/managers. Respondents were of the opinion that fraud is a serious and increasing problem in corporate South Africa and viewed ethics policy implementation and internal controls as important measures of fraud detection and prevention. Only 10 per cent of respondents, however, made provision in their budgets for combating fraud. It is recommended that SMME owners/managers gain more knowledge on inexpensive yet effective fraud detection and prevention measures.
关键词：Small;Medium and Micro Enterprises (SMMEs);causes of fraud;fraud detection;fraud prevention;internal controls;ethics programmes.
