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Date of Award
Master of Science (MS)
Department of Integrated Science and Technology
This thesis examines the issue of fraud detection and its causes and solutions. After a description of two fraudulent cases Enron scandal (internal fraud), and T.J. Maxx Data Breach (external fraud), it discusses the causes of these two fraud cases using Cressey’s “fraud triangle” theory and Albrecht’s three-stage theory. It then describes various fraud detection techniques in internal and external fraud. Finally, the recommendations for the improvements of both internal and external fraud detection systems are explained.
Peng, Luyao, "The importance of fraud detection techniques from the Enron case and the T.J. Maxx data breach" (2013). Masters Theses. 286.