부정경제범죄 이론(Fraud Theory)에 대한 고찰과 함의 = The Review of Fraud Theory and Its Implications for Counter Fraud

다국어 초록 (Multilingual Abstract)

Fraud is a concept that collectively refers to economic crimes of deception and breach of trust using non-violent means such as embezzlement, breach of trust, accounting scheme. Although the legal definition may differ depending on the legal system of each country, the damage is much more serious than traditional violent crimes such as murder, robbery, and theft, and it is a serious social disease that destroys trust, which is social capital. In this regard, this study examined the development of the fraud theory through a literature review. This study reviewed Donald Cressey's Fraud Triangle Theory, The Triangle of Fraud Action Theory, Fraud Scale Theory, MICE Theory, Predator and Accidental Fraudster Theory, and the ABC Analysis Theory. Based on these, the importance of preemptive fraud risk management is emphasized in our society. In other words, specific strategies for establishing an ethical culture within the organization and strengthening internal control system were presented in order to eliminate the Fraud Triangle of pressure, rationalization, and opportunity. Through this, important implications were drawn to reduce fraud that collapses trust and to create a transparent and fair organization and society.

참고문헌 (Reference)

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