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A guide for CFOs for dealing with fraud
Author(s) -
Hillison William A.,
Pacini Carl
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090107
Subject(s) - business , audit , accounting , warning signs , head (geology) , public relations , political science , engineering , geomorphology , transport engineering , geology
Don't depend on your external auditors to uncover fraud. It's primarily your firm's responsibility—and yours, say the authors. CFOs must understand the nature of employee fraud, its attributes, and the tell‐tale warning signs. The authors provide detailed guidelines, so you can head off potential problems.