Record Details

Fraud: An SMME perspective

Southern African Journal of Entrepreneurship and Small Business Management


 
 
Field Value
 
Title Fraud: An SMME perspective
 
Creator Viviers, Suzette Venter, Danie
 
Subject — —
Description Given the important socio-economic role performed by Small, Medium and Micro Enterprises (SMMEs) and the negative consequences of fraud on their businesses, the objective of this study was to investigate the perceptions and management of fraud by SMME owners/managers. Respondents were of the opinion that fraud is a serious and increasing problem in corporate South Africa and viewed ethics policy implementation and internal controls as important measures of fraud detection and prevention. Only 10 per cent of respondents, however, made provision in their budgets for combating fraud. It is recommended that SMME owners/managers gain more knowledge on inexpensive yet effective fraud detection and prevention measures.Key words and phrases: Small, Medium and Micro Enterprises (SMMEs), causes of fraud, fraud detection, fraud prevention, internal controls, ethics programmes.
 
Publisher AOSIS Publishing
 
Contributor
Date 2008-12-31
 
Type info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion — —
Format application/pdf
Identifier 10.4102/sajesbm.v1i1.14
 
Source The Southern African Journal of Entrepreneurship and Small Business Management; Vol 1, No 1 (2008); 51 - 65 2071-3185 1015-3977
 
Language eng
 
Relation https://sajesbm.co.za/index.php/sajesbm/article/view/14/17
 
Coverage — — —
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