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Date of Graduation
Spring 2013
Document Type
Thesis
Degree Name
Master of Science (MS)
Department
Department of Integrated Science and Technology
Abstract
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.
Recommended Citation
Peng, Luyao, "The importance of fraud detection techniques from the Enron case and the T.J. Maxx data breach" (2013). Masters Theses, 2010-2019. 286.
https://commons.lib.jmu.edu/master201019/286
