{"id":6923,"date":"2024-05-23T11:51:59","date_gmt":"2024-05-23T15:51:59","guid":{"rendered":"https:\/\/www.upr.edu\/iii-cayey\/?post_type=dt_portfolio&#038;p=6923"},"modified":"2024-06-13T12:06:32","modified_gmt":"2024-06-13T16:06:32","slug":"does-control-environment-affect-employee-fraud-risk-the-moderating-role-of-control-activities-in-small-restaurants","status":"publish","type":"dt_portfolio","link":"https:\/\/www.upr.edu\/iii-cayey\/project\/does-control-environment-affect-employee-fraud-risk-the-moderating-role-of-control-activities-in-small-restaurants\/","title":{"rendered":"Does Control Environment Affect Employee Fraud Risk?: The Moderating Role of Control Activities in Small Restaurants"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\">[vc_row][vc_column width=\u00bb4\/6&#8243;][vc_column_text]<strong>Investigador:<\/strong> Angel Ort\u00edz Garc\u00eda<\/p>\n<p><strong>Departamento: <\/strong>Administraci\u00f3n de Empresas<\/p>\n<p><strong>Descripci\u00f3n:<\/strong><\/p>\n<p>El prop\u00f3sito de esta investigaci\u00f3n es determinar la relaci\u00f3n entre los controles internos de la gerencia para reducir el fraude de los empleados en peque\u00f1os restaurantes en Puerto Rico. Espec\u00edficamente, se va a evaluar el posible efecto moderador de las actividades de control, tanto en controles preventivos y detectivos, para reducir el riesgo de fraude de empleado. Los hallazgos de este estudio tambi\u00e9n proveer\u00e1n informaci\u00f3n valiosa sobre aquellos controles que previenen o disminuyen el riesgo de fraude y la percepci\u00f3n de los propietarios o gerentes de peque\u00f1os restaurantes con respecto al riesgo de fraude de los empleados. Los hallazgos ayudar\u00e1n a los gerentes y propietarios de peque\u00f1os restaurantes a reducir el fraude y evitar p\u00e9rdidas econ\u00f3micas asociadas con este problema social, que puede afectar la econom\u00eda de Puerto Rico en su conjunto.<\/p>\n<div class=\"wp-block-image\"><a href=\"http:\/\/www.upr.edu\/iii-cayey\/wp-content\/uploads\/sites\/68\/2024\/05\/image.png\"><img loading=\"lazy\" decoding=\"async\" class=\"wpa-warning wpa-image-missing-alt alignnone wp-image-6925\" src=\"http:\/\/www.upr.edu\/iii-cayey\/wp-content\/uploads\/sites\/68\/2024\/05\/image.png\" alt=\"\" width=\"296\" height=\"198\" data-warning=\"Missing alt text\" srcset=\"https:\/\/www.upr.edu\/iii-cayey\/wp-content\/uploads\/sites\/68\/2024\/05\/image.png 1440w, https:\/\/www.upr.edu\/iii-cayey\/wp-content\/uploads\/sites\/68\/2024\/05\/image-300x200.png 300w, https:\/\/www.upr.edu\/iii-cayey\/wp-content\/uploads\/sites\/68\/2024\/05\/image-1024x683.png 1024w, https:\/\/www.upr.edu\/iii-cayey\/wp-content\/uploads\/sites\/68\/2024\/05\/image-768x513.png 768w\" sizes=\"auto, (max-width: 296px) 100vw, 296px\" \/><\/a><\/div>\n[\/vc_column_text][\/vc_column][vc_column width=\u00bb2\/6&#8243;][vc_widget_sidebar sidebar_id=\u00bbsidebar_1&#8243;][\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=\u00bb4\/6&#8243;][vc_column_text]Investigador: Angel Ort\u00edz Garc\u00eda Departamento: Administraci\u00f3n de Empresas Descripci\u00f3n: El prop\u00f3sito de esta investigaci\u00f3n es determinar la relaci\u00f3n entre los controles internos de la gerencia para reducir el fraude de los empleados en peque\u00f1os restaurantes en Puerto Rico. Espec\u00edficamente, se va a evaluar el posible efecto moderador de las actividades de control, tanto en&hellip;<\/p>\n","protected":false},"author":172,"featured_media":6925,"template":"","dt_portfolio_category":[42,6],"dt_portfolio_tags":[],"class_list":["post-6923","dt_portfolio","type-dt_portfolio","status-publish","has-post-thumbnail","hentry","dt_portfolio_category-escuelas-profesionales","dt_portfolio_category-proyectos","dt_portfolio_category-42","dt_portfolio_category-6","description-off"],"_links":{"self":[{"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/dt_portfolio\/6923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/dt_portfolio"}],"about":[{"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/types\/dt_portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/users\/172"}],"version-history":[{"count":3,"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/dt_portfolio\/6923\/revisions"}],"predecessor-version":[{"id":6929,"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/dt_portfolio\/6923\/revisions\/6929"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/media\/6925"}],"wp:attachment":[{"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/media?parent=6923"}],"wp:term":[{"taxonomy":"dt_portfolio_category","embeddable":true,"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/dt_portfolio_category?post=6923"},{"taxonomy":"dt_portfolio_tags","embeddable":true,"href":"https:\/\/www.upr.edu\/iii-cayey\/wp-json\/wp\/v2\/dt_portfolio_tags?post=6923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}