The Fraud Beat - BILLING SCHEMES, PART 1: SHELL COMPANIES THAT DON'T DELIVER - CPAs who understand the various forms of fraudulent billing can protect their employers and clients by designing effective internal controls to detect and even prevent costly deceptions such as shell company charges for goods and services never received.
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|Authors:||Wells, Joseph T.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 194.2002, 1, p. 76-79
Wells, Joseph T., (2011)
ARTICLES - The Fraud Beat - SO THAT'S WHY IT'S CALLED A PYRAMID SCHEME - Ironically, the accountant has come full circle over the course of 5,000 years. Beginning as a scribe-cum-financial-watchdog in ancient Egypt and evolving into the auditor of huge conglomerates' financial reports at the start of the 21st century, the CPA is again assuming a leading role in the war against fraud.
Wells, Joseph T., (2000)
Wells, Joseph T., (2009)
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