Principles of Financial Accounting · 免费预览
分析会计工作场所中的舞弊
舞弊是为了个人利益而故意实施的欺骗行为，它遵循压力、机会和合理化的模式，给组织带来巨大损失，而法务会计专家的职业生涯正是建立在预防和查处舞弊之上。
1. What fraud is and why it matters
What fraud is and why it matters
2. The fraud triangle
The fraud triangle
3. Common schemes in accounting settings
Common schemes in accounting settings
4. The fraud examination profession
The fraud examination profession
5. Fraud versus error
What separates fraud from an accounting error?
6. The three corners
Which set completes the fraud triangle? Use the figures from the worked example in this lesson and state the result in the requested units.
7. Most frequent occupational scheme
Which type of occupational fraud occurs most often in organizations?
8. Shrinking the triangle
A company wants to attack the opportunity corner of the fraud triangle. Which action fits best?
9. Fraud cost estimate
The Association of Certified Fraud Examiners estimates organizations lose about what percentage of annual revenue to fraud? Give the number only.
10. Fraud specialty credential
Give the three-letter abbreviation of the credential held by specialists trained to prevent and detect fraud.