Who Commits Fraud: Insiders, Outsiders and the Organisation Itself
Three perspectives on fraud risk, how management can distort each balance-sheet area, and the ratios that may reveal it.
Guides · editable Word · 10 pages · ₹99 / $0.99 · lifetime access, up to 5 downloads
Look for fraud in three directions: insiders acting against the organisation, outsiders acting against it, and the organisation acting against others. The guide gives practical examples of each, then works through how senior management can distort the accounts, area by area, and explains ratios you can calculate yourself to spot results that do not look right. It closes with how to put this into practice. Editable Word, 10 pages.
What's inside
- About this guide
- Key terms explained
- 1. Why look in three directions?
- 2. Insiders against the organisation
- 3. Outsiders against the organisation
- 4. The organisation against others
- 5. How senior management can distort the accounts
- 6. Putting it into practice
Topics: Fraud and Ethics · Accounting
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