The Sallie Rohrbach story: lessons for auditors and fraud examiners
Abstract
Purpose
The purpose of this paper is to understand workplace violence risk factors linked to fraud detection and safeguards professionals can implement to reduce such risk.
Design/methodology/approach
Sources of information consisted of published news media, scholarly articles, and articles retrieved from the web.
Findings
Findings suggest that there may be an underestimation by anti‐fraud professionals as to the possibility of a white‐collar criminal resorting to violence to prevent his or her fraud schemes from being detected and disclosed.
Practical implications
The paper represents a useful guide for anti‐fraud professionals to incorporate into their practice by considering workplace risk factors and solutions to mitigate such risks.
Originality/value
This paper serves to educate anti‐fraud professionals to recognize workplace violence risk factors, the behavioral traits of violent white‐collar criminals, and the steps they can take to mitigate such risks.
Keywords
Citation
Perri, F.S. and Brody, R.G. (2011), "The Sallie Rohrbach story: lessons for auditors and fraud examiners", Journal of Financial Crime, Vol. 18 No. 1, pp. 93-104. https://doi.org/10.1108/13590791111098825
Publisher
:Emerald Group Publishing Limited
Copyright © 2011, Emerald Group Publishing Limited