Business owners' lack of strategies to prevent and detect occupational fraud in small retail businesses in the United States could result in substantial financial losses or insolvency. Grounded in Cressey's fraud triangle, the purpose of this multiple case study was to explore internal control strategies 6 owners of small retail businesses in southeastern Pennsylvania used to prevent and detect occupational fraud. Face-to-face interviews, observations, and documentation are the data collection techniques I used in this study. Data were transcribed, coded, analyzed, and member checked to identify emergent themes. Six themes emerged from the thematic analysis: financial impact, transaction responsibility and monitoring, networking and business models, communication, separation of duties, and training. The results of this study indicated areas for action that owners of small retail businesses could take to prevent and detect occupational fraud. Strategies business owners could implement to protect their businesses from occupational fraud include monitoring, employee identity documents to track employee activity, separation of duties, and communication with employees. The implications of this study for positive social change include the potential for social entrepreneurship because small business owners create employment opportunities for members of the community, including high school students with the desire to run small retail businesses. Small business owners serve their communities by focusing on wealth distribution, including donations to local charities that foster economic stability with positive effects on society.

Thesis (M.H.A.)--University of Michigan, 1977.

Written for the Faculty of Law. Title from title page of PDF (viewed 2010/04/20). Includes bibliographical references.

Thesis (M.H.A.)--University of Michigan, 1977.

Thesis (M. Soc. Sc.)--University of Hong Kong, 1994. / Includes bibliographical references (leaves 107-112).

Thesis (M. Soc. Sc.)--University of Hong Kong, 2000. / Includes bibliographical references (leaves 76-84).

Thesis (M.Soc.Sc.)--University of Hong Kong, 2000. / Includes bibliographical references (leaves 76-84) Also available in print.

Thesis (M.Soc.Sc.)--University of Hong Kong, 1994. / Includes bibliographical references (leaves 107-112) Also available in print.

A mere 16 percent of the population enjoys the benefits of private healthcare; medical schemes however remain an important contributor to the South African economy with an annual contribution flow of close to R85 billion per annum. Similar to the international scenario, South African healthcare inflation surpassed consumer price inflation. In addition, the medical schemes industry remains riddled with fraud, this coupled with escalating private healthcare costs remain subsequent threats to the sustainability of the industry. It is reported that service provider fraud has surpassed fraud committed by scheme members. Most medical schemes appear to have policies in place to manage and combat fraud, however transparency in terms of information sharing remains elusive. Of greater concern have been the investigation and management ethicality and endgame of medical schemes in terms of fraud risk management amongst medical practitioners. The research problem states that there is currently no standard fraud investigation and management protocol available for the ethical investigation and management of medical schemes fraud committed by medical practitioners. The literature review demonstrated that there has been a paradigm shift regarding the expectations that society has of the modern corporation and emphasised the inclusive stakeholder model theory in favour of the traditional shareholder dictum: pursuit of profit maximisation at any cost. The research design was done by providing a survey questionnaire to private medical practitioners. The literature review and survey findings highlighted the need for medical schemes to pay greater heed to their ethicality and stakeholder issue management practices. Focus areas for the development of an industry standard fraud investigation and management protocol was recommended.

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