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What's Your Fraud IQ?
Oleh:
McNeal, Andi
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 216 no. 2 (Aug. 2013)
,
page 26-30.
Topik:
Skepticism
;
Auditing
;
Fraud
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.34
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The word skepticism is derived from the Greek word sheptesthai, meaning "to reflect, look, or view." It has evolved over the past 2,300 years to represent, among other definitions, the application of reason and critical analysis in the search for a factually supported conclusion. In this context, the concept of skepticism has been adopted in many professions -- chief among them auditing -- as an important attitude for individuals to apply in fulfilling their duties. A skeptical mindset is the key to detecting fraud. Take the quiz presented to find out whether your professional approach is sufficiently skeptical and whether you know how to apply skepticism in your engagements to uncover the red flags of fraud.
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