Detail What are the Risks?   Oleh:  Williams, Valerie Trott ; Kollar, Robert J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 215 no. 3 (Mar. 2013), page 40-43. Topik: Self Evaluation; Small Business; Fraud; Risk Assessment Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Companies with fewer than 100 employees often find it difficult to implement appropriate fraud prevention and detection techniques. The Association of Certified Fraud Examiners (ACFE), in its Report to the Nations on Occupational Fraud and Abuse, has consistently reported through the years that small businesses are more susceptible to and adversely impacted by fraud than other businesses and organizations. Asset misappropriation and theft of company assets can be committed by businesses' own employees. Vendors and customers also can be involved, but small businesses often possess limited resources to combat this problem. To assist small business managers and the CPAs who serve them, the authors have designed a fraud risk self-assessment tool. This tool is simple to administer and can be prepared by CPA firms in an interview with their clients or given directly to their clients for completion. This tool can be an important value-added service to clients. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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