Detail What CPAs Need to Know About Organized Crime   Oleh:  Wolverton, Randal A. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 213 no. 4 (Apr. 2012), page 38-42. Topik: Fraud; CPAs; Financial Statements; Organized Crime Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The alleged pillaging of FirstPlus Financial Group is just one example of how the government says organized crime has expanded into increasingly sophisticated financial fraud. This article examines examples of these types of illegal activities, explains how criminals can use knowledge of procedures ordinarily performed by financial statement auditors to hide transgressions and explores warning signs in financial statements that could alert CPAs to the possible infiltration of legitimate businesses by criminal organizations. Investigators and prosecutors know that the vast majority of legal and accounting professionals consistently exhibit the highest ethical standards, and that organized crime's understanding of how to hide illegal activities in financial statements makes it exceptionally difficult for CPA to spot problems. Many schemes are discovered and proven long after the events have taken place. Therefore, those who maintained a high degree of professionalism make for excellent witnesses. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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