Hemraj, Mohammed B. - In: Journal of Financial Crime 11 (2004) 3, pp. 268-276
Defines fraud as deliberate deception to obtain illicit material gain, and includes embezzlement and asset … misappropriation in the definition. Assesses what constitutes auditors’ breach of duty to clients, and who is responsible for fraud … prevent fraud; these include lack of clear responsibility for preventing it, and regarding security as too expensive. Argues …