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| Author: | Hall, J. |
| Title: | How to spot fraud |
| Journal: | Journal of Accountancy
1996 : OCT, VOL. 182:4, p. 85-91 |
| Index terms: | ACCOUNTING MANAGEMENT MANAGERS |
| Language: | eng |
| Abstract: | While there is no sure-fire way to eliminate fraud - and if there were, the cost probably would be prohibitive - with proper attention by management it can be minimized. This article explores the various ways CPAs in industry and in public practice can sharpen their fraud-detection and -prevention skills. Part of the fraud problem is perception. The fact is few cases of fraud are uncovered by external auditors. The most effective sleuths are the people who handle a business's day-to-day transactions. |
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