Detail Billing Schemes, Part 1 : Shell Companies That Don't Deliver   Oleh:  Wells, Joseph T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 194 no. 1 (Jul. 2002), page 76. Topik: BILLING SYSTEM; billing schemes; shell companies; deliver Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel As he left the county clerk’s office, Stanley, a creative writer at a large advertising firm, gazed at the paper he’d just obtained and smiled to himself. For $35, it was easily the best investment he had ever made. Stanley pocketed the document and drove straight to his bank. Less than 30 minutes after presenting the paper to an official, he opened a business account in the name of SRJ Enterprises - a title that reflected his initials. The simple document - known as a fictitious-name or DBA (doing business as) certificate - was the key to his grand plan to defraud his employer. Such documents, available for a modest cost at any county courthouse, allow a person to do business under a different name. Many small business owners choose to obtain an assumed - name certificate instead of incorporating, which can cost thousands of dollars. For example, if Bob Black wanted to open Bob’s Body Shop, all he would have to do is go to the courthouse, fill out a simple form and pay a small fee for a document he could use to open a bank account. Voila ! He’d be in business. In this study of an actual case, CPA s will learn the first of two ways employees use shell companies to defraud organizations. Moreover, auditors will learn how to set up effective internal controls to prevent these costly occupational crimes. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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