Reduce Fraud: From Fraud Motivation to Fraud Avoidance

Abstract

The development of information technology and digital transformation in recent years, not only brings the innovation of fraud detection and the progress of fraud avoidance but also brings new fraud motivation and more serious fraud impact. This paper mainly studies the motivation, impact, detection, and avoidance of fraud, through the discussion of these aspects to assist to reduce the occurrence of fraud. The research method of this paper is to summarize and analyze the literature related to the fraud in recent 10 years. This paper finds that starting from the motivation of fraud, impact, detection, and avoidance are closely related to the motivation, especially the study shows that there is a strong connection between fraud motivation and fraud avoidance, in other words, the most effective way to avoid fraud is to cut off the source of the motivation.