Causes and Challenges of Healthcare Fraud in the US
Passard C. Dean, Josseibel Vazquez-Gonzalez, Lucy Fricker

Abstract
Healthcare fraud has become a major source of concern in the United States. This research discusses Healthcare fraud in the United States with a primary focus on identifying the influences that cause this type of fraud and the many challenges that exist in combatting this issue. Emphasis on the impact of Enterprise Risk Management (ERM) in the healthcare industry is also discussed. The research also covers the fraud triangle, which sheds light on the many challenges in detecting and preventing fraud in the healthcare industry. Included is also a discussion of the Committee of Sponsored Organizations of the Treadway Commission (COSO), the organization responsible for the development of different frameworks that lead the direction and regulation of ERM.

Full Text: PDF