RADU, Ioan; SABĂU, Elena Monica; ȘENDROIU, Cleopatra - In: SEA - Practical Application of Science (2013) 1, pp. 272-281
This paper provides an effective tool «fraud risk map« for organizations and auditors in mathematic assessment procedures, with real, tangible results, regarding the organization’s fraud risk exposure. Overcoming the fade and purely theoretical risk assessment methods («based on...