The extent of applying anti-fraud programs in companies listed in the Palestinian Exchange An Applied Study
Keywords:
anti-fraud systems, assessing the risks of fraud, control, control activities, communication and informationAbstract
This study aims at identifying the extent the application of antifraud
programs in companies listed in Palestine Exchange.
Method: the sample of the study consists of (39) who are financial
managers at the listed companies. A questionnaire containing six of major
domains was used. The study data was processed by the Statistical Package
of Social Science (SPSS) . Findings: the study results show that there is a high
degree of commitment in the companies listed in Palestine Exchange applying
the antifraud programs. Also, they show that the obstacles which encounter
the application of antifraud programs are the lack of academic qualifications
and practical experience among the employees of the financial department.
Recommendations: increasing comprehensive and awareness about applying
antifraud programs is necessary
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