... Banking industry Fraud mitigation Systematic literature review Figure 1 shows the classification of articles published during the time frame between 2000 and 2021 on the bases of database. The higher percentage of articles selected were from Emerald (44%) and Elsevier’s Science Direct (31...

... 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...