THE GROWING ISSUE OF BUSINESS FRAUD IN BURKINA FASO: WHAT BEST PREVENTION DEVICE?

International Journal of Management & Entrepreneurship Research

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Field Value
 
Title THE GROWING ISSUE OF BUSINESS FRAUD IN BURKINA FASO: WHAT BEST PREVENTION DEVICE?
 
Creator Nacoulma, Lassané
Akouwerabou, Dr. Lirassê
Nassè, Dr. Théophile Bindeouè
 
Description This study shows the state of fraud in businesses in Burkina Faso while diagnosing anti-fraud schemes. Thanks to this research carried out on Burkinabè companies, the results show that fraud affects all sectors of activity. It also exposes the limits of anti-fraud systems, which are essentially: the limits of the organizational framework, the weakness of the internal control system and the lack of an anti-fraud culture. To conduct our research, a quantitative approach is used to collect and interpret the data and the qualitative approach to deepen the analyzes. The results show that fraud is very real and affects the majority of companies: among the causes are weaknesses in internal control systems. To do this, we have proposed ways to identify the risks of fraud, thwart them and prevent them. This concerns particularly the mapping of fraud risks and the implementation of the anti-fraud system.Keywords: Fraud, Business, Prevention, Systems.
 
Publisher Fair East Publishers
 
Date 2021-01-13
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.fepbl.com/index.php/ijmer/article/view/185
 
Source International Journal of Management & Entrepreneurship Research; Vol. 2 No. 7 (2020); 437-457
2664-3596
2664-3588
 
Language eng
 
Relation http://www.fepbl.com/index.php/ijmer/article/view/185/351
 
Rights Copyright (c) 2021 Lassané Nacoulma, Dr. Lirassê Akouwerabou, Dr. Théophile Bindeouè Nassè
https://creativecommons.org/licenses/by-nc/4.0
 

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