... Emerald Publishing Limited Licensed re-use rights only Frauds Banking industry Fraud mitigation Systematic literature review The fulcrum of social-economic development of any country across the globe pivots around the banking institutions which have the statutory competency to mobilize...

... governmental systems. Findings While many approaches to fraud mitigation have been proposed, organisations in practice particularly in the public sector find it hard to implement successful methods to understand, detect and prevent fraud. In practice, this occurs due to simplified assumption...

...Waled Younes E. Alazzabi; Hasri Mustafa; Ahmed Ibrahim Karage Purpose This paper aims to examine the effect of top management support (TMS) and risk management (RM) on the internal audit activities (IAA) and fraud mitigation (FM) in the Libyan banking sector. Design/methodology/approach...