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Casino gambling and workplace fraud: a cautionary tale for managers

机译：赌场赌博和工作场所欺诈：经理人的警示故事

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Purpose - The purpose of this paper is to examine notable instances of fraud that have occurred in Southeastern Connecticut and surrounding areas since the development of two large casinos in that region. Design/methodology/approach - Fraud case histories and prosecutions in which the gambling actions of individuals provided the incentive or pressure for the fraud to occur are examined. Findings - A number of employees who work in business and government have stolen significant sums of money to support gambling activities. The cases are linked to the growth of casino gambling and an accompanying increase in pathological and problem gambling; which research indicates doubles within 50 miles of a casino. Consistent with prior research, most of the thefts were not discovered by auditors or management in a timely manner.rnResearch limitations/implications - This paper examines the impact of fraud due to casino gambling in one region, further research will examine other regions. One limitation in the research process is the reluctance of businesses to report instances of fraud, thus resulting in an underreporting of the extent of the problem.rnPractical implications - The paper recommends actions to be taken by managers in casino areas that can prevent employees from committing such fraud. These actions include the establishment of internal audit procedures, use of an external auditor for specific internal control tasks, upper management review of certain key business documents, increased accountability for organizational check registers, improved control for incoming cash receipts, and fraud awareness training.rnOriginality/value - Managers in casino regions that become aware of the risks and employ the recommended measures may prevent and minimize business fraud.
机译：目的-本文的目的是研究自康涅狄格州东南部及其周边地区发展了两家大型赌场以来，在康涅狄格州东南部及周边地区发生的欺诈案件。设计/方法/方法-审查欺诈案例的历史和起诉，在这些案例中，个人的赌博行为为欺诈的发生提供了动力或压力。调查结果-许多在企业和政府部门工作的员工盗窃了大笔资金来支持赌博活动。这些案件与赌场赌博的增长以及伴随病理和问题赌博的增长有关；研究表明，距离赌场50英里范围内的人数翻倍。与先前的研究一致，大多数盗窃不是由审计人员或管理人员及时发现的。研究限制/含义-本文研究了一个地区赌场赌博对欺诈的影响，进一步的研究将研究其他地区。研究过程中的一个局限性是企业不愿报告欺诈事件，从而导致了对问题范围的漏报。实践意义-本文建议赌场区域的管理人员应采取的行动，以防止员工做出承诺。这种欺诈。这些措施包括建立内部审计程序，使用外部审计员执行特定的内部控制任务，对某些关键业务文档进行高级管理层审查，增加对组织支票簿的问责制，改进对现金收款的控制以及欺诈意识培训。 /值-赌场地区的经理意识到风险并采取建议的措施，可以防止和最大程度地防止商业欺诈。

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