A Key Ingredient in Fraud Detection: The Net Worth Method

Authors

Chad O. Albrecht, Brigham Young University
Dr. W. Steve Albrecht, Brigham Young University

Keywords

fraud detection, net worth method, assets, public records

College

Marriott School of Management

Department

Accountancy

Abstract

When someone is suspected of committing fraud within a business, one of the most effective procedures to determine if the person is actually committing fraud is to determine their net worth by performing a calculation known as the net worth method.

Recommended Citation

Albrecht, Chad O. and Albrecht, Dr. W. Steve (2014) "A Key Ingredient in Fraud Detection: The Net Worth Method," Journal of Undergraduate Research: Vol. 2014: Iss. 1, Article 989.
Available at: https://scholarsarchive.byu.edu/jur/vol2014/iss1/989