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)
Beasley, Mark S., (2000)
Beasley, Mark S., (2009)
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