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international journal of business management
Volume 4, 2019, Issue 4
Identification and Ranking of Risk Factors Affecting the Probability of Bank ‎Fraud (Case Study, Isfahan Province Resalat Bank)
Amirsalar Raisi Nafchi, Mohsen Dastgir
Pages: 50-64


The purpose of the present study is to identify and rank the risk factors affecting fraud at Resalat Banks of ‎Isfahan Province. This is an applied study in terms of purpose and it is a descriptive-survey study in ‎method. The required data were collected using Delphi questionnaire in the period 2016-2017. The ‎statistical population of the study consists of all experts working at Resalat Banks of Isfahan Province. The ‎data of the study were analyzed through structural equations modeling using Smart PLS 2. The technical ‎characteristics of the questionnaire including reliability and validity were examined in the measurement ‎model, and the required modifications were made, and the structural coefficients of model were employed ‎to examine the research hypotheses. Also, Friedman test was employed to rank the fraud risk factors. The ‎findings of the research show that the factors of "financial stability", "liquidity", and the managers not ‎following the internal controls and mandatory standards have been effective in fraud; also, the results ‎showed, in ranking the factors, that the main reason for fraud is the managers not following the internal ‎controls and mandatory standards where the intra-organizational security threats were ranked as the last ‎priority‎‎.

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international journal of business management
Issue 1, Volume 5, 2020