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THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL PROCEDURES IN ORDER TO DETECT FRAUD

Journal: Theoretical & Applied Science (Vol.22, No. 02)

Publication Date:

Authors : ;

Page : 41-47

Keywords : accounting and analytical support; fraud; forensic; financial investigation;

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Abstract

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.

Last modified: 2015-03-07 16:57:02