FRAUD RISK ASSESSMENTS: AN EMPIRICAL ANALYSIS
This paper provides the theoretical review of the fraud risk characteristics, systematization of the existing fraud knowledge and the causes of fraud occurrence. Moreover, it determines the roles and the responsibilities of managers and auditors in the fraud risk assessments. In addition, risk facto...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Polytecnic in Pozega
2016-06-01
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| Series: | Vallis Aurea |
| Subjects: | |
| Online Access: | https://hrcak.srce.hr/file/248586 |