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A Case Study In Fraud Prevention: Charlene Corley

Author

Listed:
  • Peter Harris
  • Fay Teplisky

Abstract

This case study discusses fraud, and illustrates several preventive and detective fraud methodologies as they apply to a historical case study (United States of America vs. Charlene Corley). Criminal fraud cases have emerged with greater frequency over time, which has resulted in improved detection methodologies; such as Embedded Audit Modules and Benford’s Law, and preventive methods, such as budgetary controls. These methodologies are discussed and analyzed in great detail in this paper, and may be implemented by companies to ensure compliance with internal control policies developed by regulatory agencies

Suggested Citation

  • Peter Harris & Fay Teplisky, 2018. "A Case Study In Fraud Prevention: Charlene Corley," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 9(1), pages 39-51.
    • Handle: RePEc:ibf:rbfstu:v:9:y:2018:i:1:p:39-51
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    More about this item

    Keywords

    Benford’s Law; Audit; Fraud; US vs. Charlene Corley; Budgetary Controls; Embedded Audit Modules; Detection Controls; Preventive Controls;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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