Control Methods for Detection and Identification of Fraud in Accounting

Kód výsledku v 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>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Control Methods for Detection and Identification of Fraud in Accounting

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Control Methods for Detection and Identification of Fraud in Accounting

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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

—

Počet stran výsledku

6

Strana od-do

61-66

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

3. 11. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

—