Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/198055 
Year of Publication: 
2009
Citation: 
[Journal:] CES Working Papers [ISSN:] 2067-7693 [Volume:] 1 [Issue:] 1 [Publisher:] Alexandru Ioan Cuza University of Iasi, Centre for European Studies [Place:] Iasi [Year:] 2009 [Pages:] 36-42
Publisher: 
Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi
Abstract: 
Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures. Moreover, prevention and deterrence measures are much less costly than the time and expense required for fraud detection and investigation. The information presented in this document generally is applicable to entities of all sizes. However, the degree to which certain programs and controls are applied in smaller, less-complex entities and the formality of theirapplication are likely to differ from larger organizations.
Subjects: 
fraud proofing
fraud prevention
control
accounting analysis
job descriptions
supervision
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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