Analyses US auditors’ responsibility for detecting accounting errors, fraud and irregularities, noting the traditional … GAAP standard was revised so auditors were made responsible for detecting error or fraud. Discusses Standard Auditing … who fail to detect fraud.  …

Focuses on fraud, including in the concept a wide range of offences committed by management, employees or third parties … which the other suffers financial loss; as in the UK, fraud in Cyprus does not exist as specific criminal offence. Describes … fraud as an invisible crime, and lists its negative characteristics: no knowledge, poor statistics, no theory, no research …

mortal dangers involved in mortgage fraud and involve the Solicitors Disciplinary Tribunal; these involved misappropriation …

to deal with perceived defects in investigation, prosecution and trial of serious and complex fraud, and how different … financial services and fraud investigation were then compared with today. Describes how fraudsters have become more resourceful …, mobile and international. Outlines the recommendations of the Committee, for instance that a unified fraud office should be …

Assesses the arguments for and against the establishment of an Economic Crime (or Fraud) Commission and relates these … to the Roskill Committee Report’s recommendation for an independent body to monitor the effectiveness of how fraud case … were conducted. Surveys the changes in the fraud scene in the fifteen years since Roskill: for instance, England and Wales …

Defines on‐book and off‐book fraud: the former occurs when theft takes place after the recording of money on the victim … company’s books, the latter when it occurs after recording, and types of such fraud can involve billing, payroll, expenses …, cheque tampering, and register disbursement. Describes methods of investigating off‐book fraud: financial statement analysis …

Standard (SAS). Indicates however auditors may lack sufficient training to recognise or understand fraud, and that accounting … students at universities should have anti‐fraud education. Outlines the provision of the new SAS 99, which requires the audit … have to question more directly in their investigations of fraud risk, and the SAS introduces the “fraud triangle” and …

Analyses the factors in Taiwanese credit card fraud, and gives case studies in order to classify the main types of … fraud; these include fraudulent use of other people’s cards, credit card applications with forged documents, use of credit …, fraud prevention mechanisms, establishing risk systems, management of merchants, and educational promotional activities …

fund fraud: put managers and staff under scrutiny for criminal convictions, perform due diligence and background tests …