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fraud is the most widespread form of economic crime in Ukraine and the world, which affects about 48% of domestic … States, in the fight against economic fraud. The study provides all grounds for asserting that it is quite feasible to … achieve the tangible reduction of economic (financial) fraud with preventive measures (which is rather quick and effective …
Persistent link: https://www.econbiz.de/10012703597
Mindestanforderungen an das Risikomanagement (MaRisk). Die Leasing-Branche verfügt bereits heute über eine Vielzahl von Instrumenten zur …
Persistent link: https://www.econbiz.de/10010309662
and operating environment, faces a number of risks, frauds. The most effective tools in preventing fraud are management …
Persistent link: https://www.econbiz.de/10012017016
In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...
Persistent link: https://www.econbiz.de/10012232317
's responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern … businesses since it is capable of detecting errors or offences which lead to fraud. In order to investigate the above … survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor …
Persistent link: https://www.econbiz.de/10015196181
Um die sowohl von Bilanzskandalen als auch der Finanzkrise aufgedeckten Schwächen in der Corporate Governance rechtzeitig unternehmensintern aufzudecken, soll als eine mögliche Lösung die Interne Revision als prozessunabhängige Prüfungsinstitution die im Rahmen der Governance und des...
Persistent link: https://www.econbiz.de/10014528926
payable transactions? Can Benford's Law be applied to these transactions to detect potential fraud in accounting data … and demand more integrated business processes, automated analytics may provide auditors and fraud examiners some degree of … tool for identifying suspicious transactions. These transactions may contain possible errors, potential fraud or other …
Persistent link: https://www.econbiz.de/10015196215
Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …
Persistent link: https://www.econbiz.de/10011984361
, increased division of labor in research, intense publication pressure, academic fraud, dilution of the concept of 'university …
Persistent link: https://www.econbiz.de/10010274980
measure different types of fraud and to examine the influence of passengers' presumed information and income on the extent of … fraud. Results reveal that taxi drivers cheat passengers in systematic ways: Passengers with inferior information about …. Higher income seems to lead to more fraud. …
Persistent link: https://www.econbiz.de/10010274989