文章基本信息

标题：HOW TO PREVENT FRAUD?
本地全文：下载
作者：Ionela Corina Chersan
期刊名称：CES Working Papers
电子版ISSN：2067-7693
出版年度：2009
卷号：1
期号：1
出版社：University of Iasi
摘要：Fraud can range from minor employee theft and unproductive behavior to misappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures. Moreover, prevention and deterrence measures are much less costly than the time and expense required for fraud detection and investigation. The information presented in this document generally is applicable to entities of all sizes. However, the degree to which certain programs and controls are applied in smaller, less-complex entities and the formality of their application are likely to differ from larger organizations.
关键词：fraud proofing; fraud prevention; control; accounting analysis; job descriptions;supervisionn.