Accountant's Guide to Fraud Detection and Control
Davia, Howard R / Coggins, Patrick C / Wideman, John C / Kastantin, Joseph T
From internal control structures that are not fraud-specific to insufficient communication in the fraud discovery-to-investigation and conviction process, fraudulent activity is a widespread fact of life in the business world. Historically, the corporate tendency has been to react to fraud after the fact, rather than to be proactive in its prevention. And in most cases, blame is directed at accountants and auditors. Unfortunately, these office...