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Who's Stealing Cookies from the Cookie Jar?
註釋Fraud is a very broad term, but the underlying theme is the intentional act of deception for personal financial gain. This case study highlights three examples of fraud at different levels of sport: youth, collegiate, and professional. Students are provided a broad perspective of financial fraud and are exposed to differing types of criminal activity at each level of sport. Furthermore, the authors provide an understanding of financial fraud, illegal activities related to fraud, and the responsibilities that all sport management professionals have within various positions at each respective level. Finally, this case provides students with an opportunity to suggest solutions and deterrents for dealing with financial fraud at each level. Specifically, the authors provide a rationale for the use of internal controls within an organization to segregate an organization's financial responsibilities and reduce the risk of financial fraud.