Abstract
The current study examined the patterns of the similarity of corporate frauds. The study used written scenarios of the frauds experienced from places of work. Participants described the recent types of fraud they witnessed. Participants were 10 graduate MBA students in a controllership program of the Presbyterian Mackenzie University during the period of December 2013. A premise supports the similarity of frauds in regard to misappropriation of asset following the flaws in internal control and the authorising schemes. Our study concludes for the scenarios holding for similarity in misappropriation of assets plus monetary theft and corruption; however no similarity was narrated in regard to frauds of financial statement.
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