Creative Commons License

Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Date of Graduation

Spring 2013

Document Type


Degree Name

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.



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