The CPA Journal Millennium Series - Preventing Fraudulent Financial Reporting - Detecting financial fraud and communicating it to management can be difficult for even the best auditors. A recent study by the Committee of Sponsoring Organizations (COSO) highlighted six key areas in a "fraud profile" that auditors can use to reduce exposure to fraudulent financial reporting.
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|Authors:||Beasley, Mark S. ; Carcello, Joseph V. ; Hermanson, Dana R.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 70.2000, 12, p. 14-21
Features - Just Say 'No' - What company and what kind of executive are likely to commit fraud? This COSO study analyzes data -- And suggests control guidelines -- Based on cases of those caught with their hands in the cookie jar
Beasley, Mark S., (1999)
ARTICLES - Auditing - TOP 10 AUDIT DEFICIENCIES - CPAs can use the mistakes other auditors made to help them better understand how to detect financial statement fraud. CPA firms can use the deficiencies alleged by the SEC in 45 audits to develop more comprehensive audit procedures.
Beasley, Mark S., (2001)
Beasley, Mark S., (2000)
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