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Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches
Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2009
This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC …). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step …-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing …
Persistent link: https://www.econbiz.de/10008740578
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Customs duty or duty ?
Iacob, Constanta; Zaharia, Stefan - Volkswirtschaftliche Fakultät, … - 2012
The topicality of the study “The concept of a customs debt” is useful to the substantiation of customs policy as a component of commercial community policy and of domestic fiscal policy, so that the customs tax should provide the three functions: fiscal, protectionist and negotiation. The...
Persistent link: https://www.econbiz.de/10011259417
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Fraud cycles
Gong, Jiong; McAfee, R. Preston; Williams, Michael - Volkswirtschaftliche Fakultät, … - 2011
Fraud is an ancient crime and one that annually causes hundreds of billions of dollars in losses. We examine the …
Persistent link: https://www.econbiz.de/10008839498