| dc.description.abstract | The purposes of this research were (1) to study type of fraud in the muLti-LeveL
marketing business, (2) to study method of fraud in the muLti-LeveL marketing business,
and (3) to study appropriate anti-fraud measure to prevent possibLe fraud in the muLtiLeveL
marketing business. ConceptuaL framework was based on fraud triangle, Committee
of Sponsoring Orsanizations of the Treadway Commission, internaL controL (COSO IC), and
corporate sovernance.
SnowbaLL sampling technique was applied to seLect 5 Chief Executive Officers of
muLti-LeveL marketing business to answer seLf-reported questionnaire for qualitative
research. Stratified random sampling technique was applied to seLect 1,564 empLoyees of
muLti-LeveL marketing business to answer seLf-reported questionnaire for quantitative
research. Data was anaLyzed by Pearson's correLation, Chi Square test and logit model.
Research flndings reveaLed that: (1) types of fraud were asset misappropriation,
embezzLement, and pyramid schemes, (2) methods of fraud were contributions to public
cremation service, investment, currency exchange, making dream for capitaL raisins for
listing, foreign exchange as incentives, faLse claim of undue influentiaL persons, saLe of
sacred items, misuse of sociaL media to Lure university student and new members,
agricultural product fund, and products faLseLy claiming medicaL treatment properties for
various diseases, and (3) good internaL controL and good corporate sovernance couLd
prevent fraud in direct saLes business up to certain LeveL, therefore, other fraud
prevention measures are recommended i.e. corporate cuLture or software for fraud
investigation. | en_US |
