Criminal Minds  

Oleh:

Drew, Jeff

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 214 no. 2 (Aug. 2012), page 26-31.
Topik: Task Forces; CPAs; Roles; Prevention; Fraud; Losses

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.33 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The AICPA Fraud Task Force, a group sponsored and supervised by the Institute's Forensic and Litigation Services Committee, provides fraud detection, investigation, and prevention information to AICPA members. As part of this mission, the task force located and interviewed a half-dozen perpetrators of significant accounting fraud. The task force summarizes the interview responses in a new report designed to help CPAs implement controls or other measures to prevent similar fraud. The six individuals who agreed to talk to the task force did so with the understanding that their names would not be revealed. The men interviewed by the fraud task force executed a variety of illegal schemes. This article presents a brief description of each fraud; the dollar loss for the victim organization, investors, and others; what was done to conceal the fraud; how the scheme was discovered; and what CPAs, business leaders, and others could do differently to prevent or uncover these types of fraud.

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