Detail Enemies Within   Oleh:  Wells, Joseph T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 6 (Dec. 2001), page 31-36. Topik: FINANCIAL; enemies Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Sometimes, the truth isn’t very pretty. Consider, for example, the American workforce. Although regarded by many as the finest in the world, it has a dark side. According to estimates, a third of American workers have stolen on the job. Many of these thefts are immaterial to the financial statements, but not all are - especially to small businesses. Regardless of the amounts, CPA s are being asked to play an increasingly important role in helping organizations prevent and detect internal fraud and theft. Responding to these demands requires the auditor to have a thorough understanding of asset misappropriation. CPA s with unaudited clients can provide additional services by suggesting a periodic examination of the cash account only. Although "internal theft” and "employee fraud” are commonly used, a more encompassing term is “asset misappropriation.” For our purposes, asset misappropriation means more than theft or embezzlement. An employee who wrongly uses company equipment (for example, computers and software) for his or her own personal benefit has not stolen the property, but has misappropriated it. Employees - from executives to rank - and - file workers - can be very imaginative in the ways they scam their companies. But in a study of 2,608 cases of occupational fraud and abuse, we learned that asset misappropriation can be subdivided into specific types ; the most prevalent are skimming and fraudulent disbursements. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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