<p> The Association of Certified Fraud Examiners (ACFE) indicated in their 2014 semi-annual fraud survey that the typical organization will lose 5 percent of its revenues each year to fraud (ACFE, 2014). Religious institutions share this fraud risk and are often the victim of the most common type of fraud identified by the ACFE; asset misappropriation. Newspaper articles in the past few years have highlighted numerous instances of fraud at churches, synagogues and other religious organizations. This is a problem that is increasing each year with losses due to fraud projected to be in the billions by 2025. This project identified the vulnerabilities that cause religious organizations to be susceptible to fraud. Recommendations to reduce opportunity for asset misappropriation caused by these vulnerabilities were examined in this project. The warning signs that may indicate a fraud is occurring in a religious organization were also identified, with the goal of utilizing these warning signs is as a tool to aid in detection of fraud that is occurring. The earlier a fraud is identified in these organizations, the less damage is likely to occur. This project conducted research to determine if there are fraud prevention plans that can assist these organizations to mitigate the risk that they become victims of asset misappropriation. It was found that there is not one model fraud detection plan that can easily be utilized by these organizations; however, this project identifies recommendations for fraud prevention that can be utilized by these organizations to create a fraud prevention plan. This project also makes suggestions for future research to improve the for fraud prevention plans for religious organizations. Keywords: Economic Crime Management, Paul Pantani, ACFE, IIA, AICPA, internal controls, segregation of duties.</p>

<p>The purpose of this study is to apply the qualitative research method of descriptive single-case study design to explore the phenomenon of fraud in companies in the state of Arkansas by conducting face-to-face interviews with mid-level officers, distributing questionnaires to upper-level officers, and reviewing company documentation in the retail, professional services, or manufacturing industries in Arkansas. The focus is to understand the phenomenon of fraud and company officers&rsquo; perceptions about tools for detecting and preventing fraud. Financial statement fraud tactics make up 9% of the fraud cases globally, which equates to a median loss of $1 million (Association of Certified Fraud Examiners, 2014). The research method involves the triangulation of data from interviewing mid-level company officers, distributing questionnaires to upper-level company officers, and reviewing organizational policy and procedure documents. Interviews will consist of at least 20&ndash;35 participants in a mid-level officer position to ascertain their perceptions about the fraud triangle as a tool and the Baldrige Criteria for Performance Excellence (BCPE) as a framework, a questionnaire will be distributed to upper-level officers to confirm/disconfirm themes, and company historical documents will be reviewed. Because officers are accountable for the accuracy of financial reporting and the ethical conduct of employees, establishing methods for detecting and preventing fraud averts fraudulent acts such as the embezzlement, false reporting, or bribery. </p>

<p> Management practices in the rehabilitation and criminal justice system are primarily concerned with how employees sense, collect, organize, and process information regarding the criminal offender. The purpose of this quantitative study was to measure parole and probation officers&rsquo; perceptions regarding management support and effectiveness in the workplace, with particular emphasis on communication, collaboration, and conflict resolution. Herzberg&rsquo;s 2-factor theory of motivation served as the theoretical framework for the study, supporting the concept of participatory management as a central factor in job satisfaction. A researcher-designed, Likert-type questionnaire was administered to a randomly selected sample of 31 parole and probation officers in Baltimore County. The sample size was determined using a power analysis for the 2-sample t test. The power analysis was completed with alpha levels of .05, and a .80 level of statistical power. Participants had been employed for at least a year as parole and probation officers who supervised African American criminal offenders. Results from the questionnaires were analyzed using t tests, frequency distribution analysis, and comparison of means analysis, with mixed findings. The majority of participants felt that managers provide a positive overall work environment and effectively communicate with parole and probation officers. At the same time, the majority of respondents also believed that managers do not collaborate with employees and do not resolve conflicts with employees in a timely manner. Possible reasons for these contradictory perceptions are discussed. The study contributes to positive social change by providing leaders with improved methods for measuring parole and probation officers&rsquo; perceptions regarding managerial support for and effectiveness in the rehabilitation of reentry offenders. </p>