Journal of Accountancy 193(4), pp. 30-34.
ISSN/ISBN: 0021-8448 DOI: Not available at this time.
Abstract: INTRODUCTION: Employees and others who commit fraud have long relied on management’s inability to see what’s going on right under their noses. Why? Because it has been too difficult and expensive to sift through the enormous volume of business transactions taking place each day. Too often the intensive record-screening necessary to detect improprieties slows business processes and consumes funding and staffing. At some point, the “cure” becomes worse than the “disease.” Practitioners’ clients and employers need better antifraud weapons: This article explains several ways CPAs can respond by using technology to detect fraud—and even prevent it from taking place.
Bibtex:
@article {,
AUTHOR = {Albrecht, W. Steve and Albrecht, Conan C.},
TITLE = {Root out financial deception},
JOURNAL = {Journal of Accountancy},
YEAR = {2002},
VOLUME = {193},
NUMBER = {4},
PAGES = {30--34},
MONTH = {April},
ISSN = {0021-8448},
URL = {http://www.journalofaccountancy.com/issues/2002/apr/rootoutfinancialdeception.html},
}
Reference Type: Journal Article
Subject Area(s): Accounting