Fraud in organizations: Bringing the truth to light

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2021

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Emmanuel Laffort et al., « Fraud in organizations: Bringing the truth to light », La Revue des Sciences de Gestion, ID : 10670/1.a75790...


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Fraud is undeniably real in organizations, reportedly costing almost 6% of their expenses on average (Gee and Button 2017), a sum large enough that companies would do well to tackle the problem. Unfortunately, fraud, be it external or internal, is rarely discussed, much less recognized. To better understand anti-fraud measures taken by organizations, we surveyed controllers, managers, and directors of healthcare insurance companies, which have gained a certain maturity in fraud matters because of their exposure.

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