search query: @indexterm Occupations / total: 111
reference: 23 / 111
| Author: | Wells, J. T. |
| Title: | Occupational Fraud: The Audit as Deterrent |
| Journal: | Journal of Accountancy
2002 : APR, VOL. 193:4, p. 24-28 |
| Index terms: | OCCUPATIONS AUDITING FRAUD ANALYTICAL REVIEW |
| Language: | eng |
| Abstract: | The paper provides a study showed that when employees believed their company had controls in place to detect wrongdoing they were less likely to commit fraud. Nonetheless, occupational fraud loses have risen and the methods fraudsters have used range from the silly to sophisticated. The author of the article answer the question who better to teach CPAs how to spot fraud that the perpetrators. The paper provides the following insets and exhibits: "Occupational fraud losses", "Distribution of dollar losses", "Comparison of major occupational fraud categories by 1996 and 2002 data" and considers the following topics: the cost of fraud, the methods, the perpetrators, the victims, the effect of audits, and implication for CPAs. |
SCIMA