Koleksi World Bank
A guide to forensic accounting investigation
Fraud is a feature of every organized culture in the world. All acts of fraud can be distilled into four basic elements : a false representation of a material nature, scienter-knowledge that the representation is false, reliance-the person receiving the representation reasonably and justifiably, damages- financial damages resulting from all of the above. This book addresses the distinct roles of corporate directors, management, external auditors, internal auditors, and forensic accounting investigators with respect to fraud deterrence, fraud detection, and fraud investigation.
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