Fraud Risk Management from the Perspective of CFEBT Risk Triangle of Accounting Errors and Frauds
The objective of the present contribution is to evaluate the risk of the impact of accounting errors and frauds on reported accounting records on the basis of the CFEBT risk triangle of accounting errors and frauds. The analysis is conducted in the framework of a case study that examines a selected...
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Format: | Article |
Language: | English |
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Mendel University Press
2018-01-01
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Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/66/5/1261/ |