Detail Root Out Financial Deception   Oleh:  Albrecht, W. Steve ; Albrecht, Conan C. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 4 (Apr. 2002), page 30-36. Topik: FINANCIAL; root out; financial deception Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Employees and others who commit fraud have long relied on management’s inability to see what’s going on right under their noses. Why ? Because it has been too difficult and expensive to sift through the enormous volume of business transactions taking place each day. Too often the intensive record - screening necessary to detect improprieties slows business processes and consumes funding and staffing. At some point, the “cure” becomes worse than the "disease.” Practitioners’ clients and employers need better antifraud weapons : This article explains several ways CPA s can respond by using technology to detect fraud - and even prevent it from taking place. There are several reasons to make the effort. SAS no. 82, Consideration of Fraud in a Financial Statement Audit, requires auditors to assess the risk of material misstatement in financial statements due to fraud. And the payoff - for companies that beat fraud- is potentially great savings. In its 2002 publications, Report to the Nation and National Fraud Survey, the Association of Certified Fraud Examiners estimated that fraud and abuse costs U.S. organizations more than $600 billion annually. To control that financial hemorrhaging, business leaders have begun teaming up with fraud experts - in a recent trend - to quickly examine financial data, uncover evidence of possible misdeeds and prevent additional losses. Technology plays a central role in such strategies, and by combining their knowledge of business processes with forensic computing skills, CPA s can pinpoint and evaluate signs of possible fraud and, if further investigation reveals actual wrongdoing, take steps to recover losses and prevent more damage. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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