Detail Occupational Fraud : The Audit as Deterrent   Oleh:  Wells, Joseph T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 4 (Apr. 2002), page 24-29. Topik: audit; occupational fraud; audit; deterrent Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel there’s good news to be had : Audited companies suffer less severe fraud losses than unaudited ones, and the overall rate of occupational fraud hasn’t changed much in the last six years. Those conclusions come from the "2002 Report to the Nation on Occupational Fraud and Abuse,” issued by the Association of Certified Fraud Examiners (ACFE). From actual case studies taken from the report, auditors and their clients will learn the methods used by employees and insiders to commit occupational fraud and what can be done to better detect and deter these offenses. The report defines occupational fraud as "the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets.” The breadth of this definition includes a wide range of misconduct by executives, managers and employees of organizations ranging from sophisticated investment swindles to petty theft. The report, based on questionnaires mailed to some 10,000 certified fraud examiners (CFE), details 971 fraud cases. The CFE s typically fall into two broad groups: investigators and auditors. They are employed mainly in three sectors : government, business and public accounting (in that order). The average CFE has been involved in the audit or investigation of more than a hundred cases of alleged fraud. The survey covered four categories : the cost of fraud, the methods used, the perpetrators and the victims. This article will cover only highlights; the complete report can be viewed at www.cfenet.com. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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