Finding, Controlling and Preventing Corruption in the Position
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Abstract
This academic article was intended for corruption investigators to realize finding corruption quickly to minimize potential losses. The author gathered information about corruption methods, how to detect, control and prevent corruption as well as the characteristics of the persons involved in corruption and how to conceal information from corruption. The results of the study found that from the relevant literature reviews, the number of fraudulent transactions was caused by the embezzlement of corporate property the most, but the lowest average loss. This was in contrast to financial statements fraud, which was found that it had the least number of fraudulent transactions but the highest average damage value, and most asset misappropriations using a billing method. If the co-offenders from 3 people would cause more damage. It was also found that high-ranking personnel had the ability to destroy companies faster and more than lower-level personnel. Creation of false evidence was the method of fraudsters to conceal information the most. For the methods of finding, controlling and preventing corruption, it was found that the executive who provided a good internal control environment and the disclosure of information from confidential information providers would make it possible to find corruption quickly. It was also found that creating a code of conduct in an organization would reduce the likelihood of corruption as well as propose a conceptual framework for future research.
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1. เนื้อหาและข้อมูลในบทความที่ลงพิมพ์กับวารสารวิจยวิชาการ ถือเป็นข้อคิดเห็น และความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วย หรือร่วมรับผิดชอบใด ๆ
2. บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารวิจยวิชาการ ถือเป็นลิขสิทธิ์ของวารสารวิจยวิชาการ หากบุคคลหรือหน่วยงานใดต้องการนำทั้งหมดหรือส่วนหนึ่ง ส่วนใดไปเผยแพร่ต่อหรือเพื่อการกระทำการใด ๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารวิจยวิชาการก่อนเท่านั้น
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