Why management fraud is unstoppable

Management fraud is unstoppable because no controls, past or present, exist to completely control management's actions. Management controls internal control, and can generally do as it pleases, including overriding controls whenever they prevent management from attaining its objectives. Corpora...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The CPA journal (1975) 2002-12, Vol.72 (12), p.34
1. Verfasser:	Tipgos, Manuel A
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting procedures Accounting records Accuracy Auditing procedures Corporate governance Corporate management Effectiveness Efficiency Employees Financial reporting Financial statements Fraud Internal accounting control Internal auditors Internal controls
Online-Zugang:	Volltext
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