Search Results - subject:"fraud indicators"

The red flags of financial statement fraud: a case study

du Toit, Elda - In: Journal of Financial Crime 31 (2023) 2, pp. 311-321

of financial statement fraud and determined the presence of 16 fraud indicators. The purpose of this study is to … is also easier to detect and identify fraud indicators ex post facto. Originality/value This study is a practical case …

Persistent link: https://www.econbiz.de/10015350263

ROMANIA’S ECONOMIC DEVELOPMENT THROUGH THE MODERNIZATION OF THE PUBLIC PROCUREMENT SYSTEM

MIALŢU, Mirela V.; PATRAŞ, Ionuţ - In: Management Intercultural (2014) 31, pp. 459-470

In order to support the economic development in Romania, it is a must to win the battle against corruption, through prevention and degression of the causes, especially where the exposure is greater. This article presents several ways through which public procurement system from Romania can...

Persistent link: https://www.econbiz.de/10011079505

Optimal auditing with scoring: theory and application to insurance fraud

Dionne, Georges; Giuliano, Florence; Picard, Pierre - Volkswirtschaftliche Fakultät, … - 2009

claims to a Special Investigative Unit (SIU) when certain fraud indicators are observed. The auditing policy acts as a …

Persistent link: https://www.econbiz.de/10008567965

Optimal Auditing for Insurance Fraud

Dionne, Georges; Giuliano, Florence; Picard, Pierre - Centre Interuniversitaire sur le Risque, les Politiques … - 2003

(SIU) when certain fraud indicators are observed. Fraud indicators are classified based on the degree to which they reveal …

Persistent link: https://www.econbiz.de/10005696328