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Defining roles in prevention of financial reporting fraud Logo aicpa

  Ken Tysiac |   Free |   AICPA |   17 Nov 2014 |   Journal of Accountancy

This article recaps a report by the Anti-Fraud Collaboration entitled The Fraud-Resistant Organization including defining the responsibilities for holders of the financial supply chain to reduce the potential for fraud.

Topics covered:
  • Management accounting: Technical: Risk management & internal control: Internal control, Advanced