E-Collaboration as a Tool in the Investigation of Occupational Fraud

E-Collaboration as a Tool in the Investigation of Occupational Fraud

Bobby E. Waldrup (University of North Florida, USA)
Copyright: © 2008 |Pages: 8
DOI: 10.4018/978-1-59904-000-4.ch026
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Abstract

The purpose of this article is to blend previous research in the fields of e-collaboration and fraud examination. Specifically, compensatory adaptation theory (Kock, 1998) is used as a lens through which to model the optimal use of e-collaboration during the aforementioned second step of the default fraud model; the investigation process of occupational fraud. Finally, examples of investigatory pros and cons are presented to illustrate the model’s approach towards local optima usage points.

Key Terms in this Chapter

Compensatory Adaptation Theory: Teams will adapt their behavior to positively counteract the inherent reduction in task effectiveness caused by computer medicated communications.

Fraud Triangle: An illustrative model of the three prerequisites of pressure, rationalization, and opportunity that must be present to allow an occupational fraud to take place.

Computer Mediated Communication: Any form of communication between two or more individuals who interact and/or influence each other via computer-supported media.

Media Richness: A media’s ability to carry nonverbal cues, convey personality, provide rapid feedback, and support natural language.

Occupational Fraud: The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets.

SAS 99: The statement on auditing standard that guides external auditors in investigation of occupational fraud in compliance with the Sarbanes-Oxley Act of 2002.

Immediacy of Communication: A measure of the psychological distance a communicator puts between himself and the object of his communication.

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