Date of Conferral
12-2-2025
Date of Award
December 2025
Degree
Doctor of Public Administration (D.P.A)
School
Management
Advisor
Dr. Wen-Wen Chien
Abstract
Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including (a) the importance of hiring practices, (b) procedures to monitor controls, (c) substantial employee training, and (d) transparency through a security system. A key recommendation is for small business managers to get to know employees through their prior work experience and references, as well as take the time to get to know the employee before hiring them. The implications for positive social change include the potential for small business owners to reduce fraud risks, build more sustainable businesses, and enhance the stability and growth of local communities.
Recommended Citation
Walauskas, Karen, "Internal Control Strategies to Reduce Occupational Fraud in Small Business" (2025). Walden Dissertations and Doctoral Studies. 18613.
https://scholarworks.waldenu.edu/dissertations/18613
