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 | Read our book review
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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.