Keywords
fraud risk
methods of control
remote work
occupational fraud
Abstract
The main problem addressed in this article is the identification of occupational fraud risks in remote work, and their impact on control solutions implemented by managers. The article is based on desk research (including the analysis of available reports and their findings) and structured interviews with managers and experts. In addition to the systematization of occupational frauds during remote work, and methods of controlling fraud, the main result is the identification of key variables that managers should take into account when minimizing occupational fraud. These include the level (and form) of control, levels of job satisfaction and trust, and the skills of employees and managers. This project, therefore, also poses terminological challenges related to the definitions of occupational fraud and counter productive work behavior, and further identification of the phenomenon of fictitious human capital. These may be relevant from the perspective of further research on the problem of management and effectiveness of remote work.
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