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Detail
ArtikelSmall Businesses, Big Risk  
Oleh: Tysiac, Ken
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 214 no. 2 (Aug. 2012), page 38-43.
Topik: Small Business; Fraud; Polls & Surveys; Internal Auditing
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.33
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikel Small businesses are significantly more likely than their larger counterparts to neglect instituting basic antifraud controls that could save them from costly losses, a recent worldwide survey shows. Organizations with fewer than 100 employees were significantly outpaced by larger organizations in every fraud control measured in the Association of Certified Fraud Examiners (ACFE) 2012 Report to the Nations on Occupational Fraud and Abuse, which was released in May. The percentage of small organizations that have formal controls in place is just so dwarfed by the large organizations, Andi McNeal, CPA, the ACFE's director of research, said. Smaller businesses were almost twice as likely to discover fraud when notified by police and were not nearly as likely to uncover fraud through an internal audit. McNeal said its more cost-effective, directly and indirectly, to invest in fraud prevention measures than to wait and spend the money on detection, investigation, and trying to recover losses a business might suffer.
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