Detail What's Your Fraud IQ?   Oleh:  McNeal, Andi Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 214 no. 2 (Aug. 2012), page 32-37. Topik: Fraud; Accounting Problem; Accounting Knowledge; Fraudster Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.33 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Fraud is not an accounting problem or an internal control problem; it is a human problem. Not even the strongest system of controls can eliminate all risk of organizations' being defrauded by employees who are sufficiently motivated to find loopholes, ways to override controls, or opportunities for collusion. While most accountants are familiar with methods for identifying manipulated accounting data, effectively fighting fraud involves going futther and understanding the human elements involved. Such knowledge can help CPAs design or assess internal control initiatives, recognize fraud red flags during professional engagements, and identify where organizations are most at risk. Take this quiz to see whether your knowledge of fraudsters' mindsets, characteristics, and behaviors is sufficiently honed to help you recognize the warning signs of fraud. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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