Prevention and Detection of Inventory Fraud

An Active Ethnography-Based Approach

Authors

  • Maria da Conceição Tavares Higher Institute of Accounting and Administration, University of Aveiro, Portugal , Research Unit on Governance, Competitiveness and Public Policies (GOVCOPP), University of Aveiro, Portugal
  • Mariana Gomes Higher Institute of Accounting and Administration, University of Aveiro, Portugal

DOI:

https://doi.org/10.34624/ekvjma21

Keywords:

Auditor, Financial audit, Fraud, Inventory, Inventories, Prevention

Abstract

The current business landscape highlights a growing concern with the occurrence of fraud, leading organizations to adopt proactive measures for prevention and detection. In this context, the aim of this study is to analyze the practices and methods used by companies in inventory management, focusing on their relevance in fraud prevention and detection. The research seeks to identify the tools and procedures implemented by organizations to mitigate the risk of fraud and ensure the integrity of their assets, emphasizing the impact of new technologies in this context. Through an active ethnographic methodology and a narrative literature review, this study demonstrates that the implementation of new technological tools can optimize processes and enhance the effectiveness of fraud prevention and detection, particularly in inventory management. The results also highlight that professional judgment, experience, and auditor knowledge play a crucial role in identifying and mitigating such risks.

References

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Published

2026-03-31

Issue

Volume 5 Issue 1 (2026)

Section

Accounting

License

Copyright (c) 2026 Maria da Conceição Tavares, Mariana Gomes

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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How to Cite

Prevention and Detection of Inventory Fraud: An Active Ethnography-Based Approach. (2026). International Journal of Business Innovation, 5(1), e39396. https://doi.org/10.34624/ekvjma21