The Use of Batching to Reduce Fraud

• In Event: Student Track: Accounting Issues

Abstract

The use of batching, online batching, and real -time batching are effective processes at deterring and reducing fraud. This paper explains how each type of batching system operates and demonstrated how the accounting process can be safer in each of these systems. Through batching processes, a business can feel safer knowing that with proper internal controls, utilizing batching will help secure themselves from fraud.

Authors

• Chad Grimes, Texas A&M University- Central Texas

• Lamar Brooks, Texas A&M University- Central Texas

• Manoj Khadka, Texas A&M University- Central Texas

• Amanda J Koiner, Texas A&M University- Central Texas