Escolar Documentos
Profissional Documentos
Cultura Documentos
Fraud as a crime
Fraud as a tort (kesalahan/kerugian)
That such representation is false
Corporate fraud
Management fraud
Fraud, theft, and embezzlement (penggelapan)
Fraud Auditing, Forensic Auditing, and Financial Auditing
Fraud Auditor, Forensic Accountants, Financial Auditors
Fraud
Fraud Triangle
Pressure
FRAUD
Opportunity Rationalization
Occupational Fraud And Abuse
The use of ones occupation for personal enrichment through the deliberate
(dengan sengaja) misuse or misapplication of the employing organization
resources or assets. (Wells, T. Joseph, 2011)
I Asset Misapropriation
II Corruption
III Fraudulent Statement
Misappropriations of Assets
Cash
- Larceny (pencurian)
- Skimming (unrecorded transaction; sales or receivable)
- Fraudulent Disbursement
An act done with an intent to give some advantage inconsistent with official
duty and the rights of others. The act of an official or fiduciary person who
unlawfully and wrongfully uses his station or character to procure some
benefit for himself or for another person, contrary to duty and the right of
others. ( Henry Campbell Black,1979, Blacks Law Dictionary, 5th ed.)