Date of Conferral
Doctor of Business Administration (D.B.A.)
A lack of effective strategies to assess and mitigate occupational fraud can negatively impact nonprofit organizations. Nonprofit organizational leaders in the United States who lack the strategies to assess and mitigate occupational fraud are at high risk of incurring loss due to fraud. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative single case study was to explore strategies nonprofit officers use to assess and mitigate occupational fraud in a nonprofit organization. The participants comprised 2 internal auditors in the northeast region of the United States who effectively used strategies to assess and mitigate occupational fraud in the workplace. Data were collected from semistructured interviews and organizational documents. Thematic analysis was used to analyze the data. Two themes emerged: risk assessments enabled participants to determine and mitigate the risk of occupational fraud, and internal controls and organizational policies enhance the mitigation of occupational fraud. A key recommendation is to actively create a collaborative working environment between internal auditors and business managers to assess and mitigate occupational fraud effectively. The implications for positive social change include the potential for nonprofit leaders to reduce loss due to occupational fraud, leading to positive social change through improved health and education activities in their communities.
Mazumdar, Fahim, "Effective Strategies Nonprofit U.S. Leaders use to Assess and Mitigate Occupational Fraud" (2020). Walden Dissertations and Doctoral Studies. 8944.