s 1. What are the factors that encourage the employees to perpetrate accounting frauds ? 2. Why insider trading takes place ? 3. How is the performance of the organisation effected by the accounting fraud ? 4. What induces the companies to operate unprofessionally ? 5. What are the methods undertaken by the companies of Australia to control accounting fraud? Research Objectives • To identify the employees motivational factors of to commend fraud. • To identify the techniques that are used to commit fraud. • To evaluate the causes and effect of accounting fraud on the performance of an organisation. • To examine that why insider trading takes place. • To examine the performance of the fraud prevention policies that are made by the government of Australia to prevent accounting fraud. • To examine the prominent role of auditors. List of keywords used for Literature Review • Types of fraud committed. • Motivational factors to leads to fraud. • Measures to control Fraud. • Whistle blowing and internal Trading, Size of business. • Role of Audit Committee. • Segregation of duties.
Subject Name: Computer Science
Level: Undergraduate
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