期刊名称：International Journal of Criminal Justice Sciences
电子版ISSN：0973-5089
出版年度：2010
卷号：5
期号：1
出版社：Dr. K. Jaishankar
摘要：Fraud has been a critical issue in the businesses around the world, including Thailand for many years and fraud cases are increasing year on year. The fraud survey conducted by KPMG Forensic in Thailand in 2005 and 2007 indicated that fraud risk was a major concern for businesses in Thailand. Hence, if the management or the firm owners are made aware of the fraud risk factors, they can deter fraudulent in their organization. This research, therefore, attempts to identify the risk factors causing fraudulent activities in the organization in Thailand and validate that corporate governance and internal control can help reduce fraud risk. The tools used in this research are direct interviews and a questionnaire containing checklist of fraud risk factors. The interviews were conducted with 30 non-listed companies in Bangkok to identify fraud risk factors. The interview results were used to revalidate the questionnaire before it was sent out to 1,065 companies, which contained listed companies in the Stock Exchange of Market in Thailand and non-listed companies in Bangkok. The survey results show that the risk factors faced in other countries are also faced in Thailand but are ranked in different order of importance. The results also indicate that corporate governance and internal control can prevent fraudulent activities in the organization up to a certain level.
