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The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud and the internal controls within their business. Twenty-four owners of businesses with less than 100 employees participated in the study. The results suggest that small business owners overestimate their knowledge regarding internal controls and occupational fraud, while also underestimating the risk of fraud within their own business. In fact, 92% of participants were not at all familiar with the popular Internal Control \u2014 Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission. The results also show that small business owners tend to overestimate the protection provided by their currently implemented controls in regard to their risk of fraud. Overall, through continued knowledge of internal controls and occupational fraud, business owners can better protect their businesses from the risk of occupational fraud by increasing their awareness of fraud.
ContributorsDennis, Lauren Nicole (Author) / Orpurt, Steven (Thesis director) / Munshi, Perseus (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor)
Created2014-05
Description
The objective of this paper is to provide an educational diagnostic into the technology of blockchain and its application for the supply chain. Education on the topic is important to prevent misinformation on the capabilities of blockchain. Blockchain as a new technology can be confusing to grasp given the wide possibilities it can provide. This can convolute the topic by being too broad when defined. Instead, the focus will be maintained on explaining the technical details about how and why this technology works in improving the supply chain. The scope of explanation will not be limited to the solutions, but will also detail current problems. Both public and private blockchain networks will be explained and solutions they provide in supply chains. In addition, other non-blockchain systems will be described that provide important pieces in supply chain operations that blockchain cannot provide. Blockchain when applied to the supply chain provides improved consumer transparency, management of resources, logistics, trade finance, and liquidity.
ContributorsKrukar, Joel Michael (Author) / Oke, Adegoke (Thesis director) / Duarte, Brett (Committee member) / Hahn, Richard (Committee member) / School of Mathematical and Statistical Sciences (Contributor) / Department of Economics (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05