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| Author: | Albrecht, W. S. |
| Title: | How CPAs can help clients prevent employee fraud |
| Journal: | Journal of Accountancy
1988 : DEC, VOL. 166:6, p. 110, 113-114 |
| Index terms: | FRAUD ACCOUNTING THEFT |
| Language: | eng |
| Abstract: | Review of employee embezzlement, i.e. the theft of company assets by employees as one type of fraud. Three aspects of embezzlement. A case history. Controls necessary to check on fraud. Three factors explaining why employees steal. Nonshareable pressure. Opportunity. Internal controls to help clients prevent fraud. Symptoms that indicate fraud. |
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