آليات مكافحة الاحتيال الوظيفي – دراسة ميدانية على عينة من المؤسسات

Abstract

Abstract Occupational fraud is one of the most important risks that threat the stability of firms, especially with the increased frequency of the fraud detected cases, and the raising number of economic and non-economic losses witch it causes. Thus, this risk deserves serious attention in order to find out the best ways to face it. Therefore, the purpose of this paperis to identify the effective measures to fight against occupational fraud,which we have classified into three mechanisms: prevention mechanism, detection mechanism and deterrence mechanism. A descriptive and analytical approach is adopted in the theoretical part, while a case study approach is used in the practical part, through doing a survey and analysing the views of employees in a sample of firms in Constantine. The study shows a positive correlation between the three mechanisms and the fight against the occupational fraud.