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Detecting accounting fraud before it's too late / by Oriol Amat

By: Amat, Oriol.
Publisher: Hoboken, N.J. : Wiley, 2019Description: xiv, 193 p. : ill. ; electronic resource.ISBN: 9781119566847.Subject(s): Fraud | Ethics | Crime | AuditorsOnline resources: Download as an eBook
Contents:
Fraud and accounting manipulations -- Accounting fraud: an ancient practice -- Problems with legislation and those involved in the financial information -- Why are accounts manipulated? -- Legal accounting manipulations -- Illegal accounting manipulations -- Ethical considerations and economic consequences of manipulations -- Personal warning signs -- Organizational warning signs and nonfinancial indicators -- Warning signs in the accounts -- Some suggestions to improve the current situation -- APPENDICES: Criminal responsibility of legal entities and regulatory compliance -- Audit program for the identification of fraud risks.
Summary: Offers a comprehensive guide to prevent and detect accounting fraud. Reveals the warning signs, motivations and techniques used to commit fraud and offers case studies to illustrate the problem and potential solutions.
List(s) this item appears in: Auditing
Item type Home library Call number URL Status Notes Date due Barcode Item reserves
EBook EBook International
ProQuest eBook (Browse shelf) Link to resource eBook Available as an ebook here
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Fraud and accounting manipulations -- Accounting fraud: an ancient practice -- Problems with legislation and those involved in the financial information -- Why are accounts manipulated? -- Legal accounting manipulations -- Illegal accounting manipulations -- Ethical considerations and economic consequences of manipulations -- Personal warning signs -- Organizational warning signs and nonfinancial indicators -- Warning signs in the accounts -- Some suggestions to improve the current situation -- APPENDICES: Criminal responsibility of legal entities and regulatory compliance -- Audit program for the identification of fraud risks.

Offers a comprehensive guide to prevent and detect accounting fraud. Reveals the warning signs, motivations and techniques used to commit fraud and offers case studies to illustrate the problem and potential solutions.

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