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STRATEGIES FOR REDUCING
Opportunities that Allow or Encourage
Reluctance to Give Auditors Needed Data
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AICPA Ampex association auditing auditors background bank Black Watch cash causes of fraud Chapter checks commit fraud company's contribute to fraud Coopers & Lybrand corporate create Cressey criminal behavior debt defraud detection differential association dishonest earnings embezzlement Equity Funding example executives explanations of crime extensive factors feel firm fraud perpetrators fraudulent activities honesty identified inadequate incarcerated increase indicated individuals internal controls inventory investigated involved lead to fraud loans losses major management fraud ment million moral opportunities to commit Penn Central percent personal characteristics personnel ployees polygraph portunities positions of trust prison problems profits property offenders prosecute psychological punishment rationalize records red flags reduce fraud significant situational pressures SLAC social suggested superego theory tions Touche Ross 1974 traits transactions U.S. Chamber variables voice stress analysis white-collar crime X X X