Each year, white-collar crime costs American businesses billions of dollars. One specific type of white-collar crime is embezzlement. Embezzlement is a topic highly relevant to organizations because it is a crime committed by one of its own employees. Motivated employees, when given the opportunity to embezzle from the organization, will commit the crime. Since organizations cannot control external pressures on employees, specifically financial pressures, how do organizations protect themselves? Implementing internal control systems can minimize organization's vulnerability. The literature review for this thesis explores the development of control theory over the past century. Additionally, the definition of embezzlement is clarified and its relevance to organizations proven. Offenders, organizational structure and size, and industry classification are discussed to determine if a "typical" victim exists. Finally, practical control devices are suggested to prevent organizational victimization. The studies conducted by the author include interviews with law enforcement officers and victimized organizations. The motivation is to develop a prevention strategy for organizations, so that they do not become another statistic.
| Identifer | oai:union.ndltd.org:ucf.edu/oai:stars.library.ucf.edu:honorstheses1990-2015-1314 |
| Date | 01 January 2002 |
| Creators | Hall, Leslie Devine |
| Publisher | STARS |
| Source Sets | University of Central Florida |
| Language | English |
| Detected Language | English |
| Type | text |
| Source | HIM 1990-2015 |
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