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The insurance firm internal auditor as fraud-buster
Faculty Publications
  • William A. Hillison
  • Carl J. Pacini
  • David Sinason
  • James M. Carson
  • David C. Marlett
SelectedWorks Author Profiles:
Carl J. Pacini
Document Type
Publication Date
Date Issued
January 2000
Date Available
March 2014
Internal fraud is a significant problem faced by property and casualty insurance companies. Asset misappropriation committed by employees accounts for more than four out of five offenses. The insurance company internal auditor is often in the best position to detect, prevent, and deter employee fraud. This article outlines the types of fraud that occur in the property and casualty insurance industry, the fraud risks and signals that insurance firm internal auditors should recognize, the assistance that insurance internal auditors can provide for independent auditors, and the positive steps insurance internal auditors can take to prevent, deter, detect, and report fraud.
Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Society of Chartered Property and Casualty Underwriters. CPCU Journal, 53(3), 168-180. Members of the USF System may access the full-text of the article through the authenticated link provided. (reprinted in Best's Review 100 (March): 57-8.
Chartered Property & Casualty Underwriters Society
Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Hillison, W., Pacini, C., Sinason, D., Carson, J. M., & Marlett, D. C. (2000). The insurance firm internal auditor as fraud-buster. Society of Chartered Property and Casualty Underwriters.CPCU Journal, 53(3), 168-180.