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Sample and Survey

A survey questionnaire was utilized as a tool to gather information about fraud. This tool attempted to give insights into such questions as: "Who commits fraud?" and "How does the person act?" The survey consisted of 34 questions that measured both demographics and fraud-related questions. All independent variable, fraud-related questions were in a five-point Likert scale format. The five questions were as follows. "How do you rate the morale within your place of employment?" This scale ranged from "very poor" to "very good." Internal controls within your organization are used ("never," "rarely," "occasionally," "frequently," "always"). "How is the attitude/morale in your place of business?" This scale ranged from "very poor" to "very good." In your fraud observations, the person(s) who committed the fraud increased their personal expenditures ("never," "rarely," "neither increased nor decreased," "frequently," "always"). During periods of economic downturns, employee attitudes within your organization tend to be ("very poor," "poor," "moderate," "good," "very good").

The dependent variable, "In your workplace experiences, have you encountered any incidents of fraud?" was answered as a nominal response of either "yes" or "no." Several open-ended questions such as, "In your opinion, who do you believe is responsible for fraud detection?" were included in the survey in order to add information richness from a qualitative and explanatory perspective.

The survey was distributed to approximately 500 accountants in the Maryland, Ohio, Pennsylvania, and West Virginia quad-state area. These were distributed and filled out at various CPE seminars. Of the 500 surveys sent out, 410 were returned and used in the study.

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Managing Data Mining Technologies in Organizations(c) Techniques and Applications
Managing Data Mining Technologies in Organizations: Techniques and Applications
ISBN: 1591400570
EAN: 2147483647
Year: 2003
Pages: 174 © 2008-2017.
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