THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL PROCEDURES IN ORDER TO DETECT FRAUDJournal: Theoretical & Applied Science (Vol.22, No. 02)
Publication Date: 2015-02-28
Authors : Santay Azizbekovna Tleubayeva;
Page : 41-47
Keywords : accounting and analytical support; fraud; forensic; financial investigation;
This article addresses issues formation of analytical procedures and existing methodological approaches to the detection of fraud through financial investigations. By improving the accounting and analytical procedures available methods for assessing the financial information to commit in the organization of fraud. In the work attention is focused on issue of the application of analytical procedures, including the equation of M-score Behnisch.
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