Available data indicate that colleges and universities have experienced an unexpected rise in occupational fraud over the past two decades. In order to mitigate the risk of fraud, these institutions must be proactive and have strong internal controls and policies. The purpose of this study was to examine the current controls in place at Midwest…

The number of children (ages 3-21) in the United States designated as having a specific learning disability is over seven (7) million. Providing the programs, services and funding necessary to deliver appropriate programs and services to this special population is a challenge in virtually all school districts across the country. The role of school…