Document Type
Dissertation
First Faculty Advisor
Roohani, Saeed
Keywords
accounting; health care; fraud
Publisher
Bryant University
Abstract
Fraud has been a major issue all throughout the health care industry. There have been many cases around the world in relation to health care fraud. There are several laws now that do try to reduce the amount of healthcare fraud, but more changes could and should be made to reduce it even more. Four different cases that have occurred within the health care industry have be analyzed in this project. It looks at the positives and negatives of each company’s internal control structure and provides suggestions for how to improve these internal controls to prevent fraud from reoccurring in the health care industry. It also gives examples of other requirements that can be put in place in order to reduce the amount of fraud that occurs. Fraud is very common within the health care industry due to weaknesses within the companies’ internal control systems and many improvements should be made in order to prevent fraud from continuing to occur in the future.
