Control Methods for Detection and Identification of Fraud in Accounting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F16%3A43892040" target="_blank" >RIV/60076658:12510/16:43892040 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Control Methods for Detection and Identification of Fraud in Accounting
Original language description
Detection of creativity, misstatements and fraud in business corporations can be performed in many ways. These always have the common feature and that is the human factor "creativity". Behavioral effects have implications for human decision-making, as well for defects in behavior. In the context of corporate organizational structure it is appropriate to establish an internal audit department, respective, controlling department, whose focus is the application of control methods for the prevention of irregularities and fraud in accounting, but also the creation and setting higher goals of strategic business corporations. Inspection activity is performed by financial and non-financial methods. In recent years, great emphasis is placed on environmental management of business corporations, which are reflected into the accounts, "environmental accounting". This paper focuses on the possibility of linking environmental strategic objectives of the firm implemented through methods Balance Scorecard and balance model DMFCA as a way to use environmental cost for inspection accounts of business corporations.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 10th International Scientific Conference INPROFORUM. Threatened Europe - Socio-Economic and Environmental Changes
ISBN
978-80-7394-607-4
ISSN
2336-6788
e-ISSN
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Number of pages
6
Pages from-to
61-66
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 3, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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