Preventing and Detecting Collusive Management Fraud

While much emphasis has been placed on audit committees' responsibility for the prevention, detection, and correction of fraud and corporate misconduct, there is a more proactive approach to the specific risks and the detection of collusive fraud that is often overlooked. Collusive fraud is per...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The CPA journal (1975) 2008-10, Vol.78 (10), p.46
Hauptverfasser:	Silver, Stephen E, Fleming, Arron Scott, Riley, Richard A
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Audit committees Auditing standards Compensation plans Financial reporting Financial statements Fraud Fraud prevention Internal auditors Internal controls Prevention Risk assessment
Online-Zugang:	Volltext
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