THE PERCEPTION OF EMPLOYEES IN PUBLIC INSTITUTIONS ON INTERNAL MANAGERIAL CONTROL AS A TOOL IN PREVENTING AND COMBATING THE FRAUD PHENOMENON

Daniel Constantin, Marius Silviu Culea and Nicoleta Cristache

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2021, vol. 15, issue 1, 916-929

Abstract: From the broad typology of fraud, there is a certain type of fraud that deserves special attention, namely Robin Hood fraud. Some of the solutions proposed in the literature for its prevention and detection are those that refer to supervision and reporting mechanisms, both being ways to close the opportunities specific to internal managerial control. However, these concepts have a common element, namely perception. If in these cases we talk about employees' perception of what is considered to be ethical, in this approach we aim to show what is the perception of employees and the general public on internal managerial control and whether their perspective corresponds to the mission of this tool to eliminate opportunities for fraud.

Keywords: fraud; internal control; management; perception. (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:15:y:2021:i:1:p:916-929

DOI: 10.24818/IMC/2021/05.09

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