ARTICLES - Fraud - OCCUPATIONAL FRAUD: THE AUDIT AS DETERRENT - A study showed that when employees believed their company had controls in place to detect wrongdoing they were less likely to commit fraud. Nonetheless, occupational fraud losses have risen and the methods fraudsters have used range from the silly to the sophisticated.
| Year of publication: |
2002
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|---|---|
| Authors: | Wells, Joseph T. |
| Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 193.2002, 4, p. 24-29
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