THE GROWING ISSUE OF BUSINESS FRAUD IN BURKINA FASO: WHAT BEST PREVENTION DEVICE?
This study shows the state of fraud in businesses in Burkina Faso while diagnosing anti-fraud schemes. Thanks to this research carried out on Burkinabè companies, the results show that fraud affects all sectors of activity. It also exposes the limits of anti-fraud systems, which are essentially: the limits of the organizational framework, the weakness of the internal control system and the lack of an anti-fraud culture. To conduct our research, a quantitative approach is used to collect and interpret the data and the qualitative approach to deepen the analyzes. The results show that fraud is very real and affects the majority of companies: among the causes are weaknesses in internal control systems. To do this, we have proposed ways to identify the risks of fraud, thwart them and prevent them. This concerns particularly the mapping of fraud risks and the implementation of the anti-fraud system.
Keywords: Fraud, Business, Prevention, Systems.
Copyright (c) 2021 Lassané Nacoulma, Dr. Lirassê Akouwerabou, Dr. Théophile Bindeouè Nassè
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