| Title |
Apgaulių gyvavimo ciklas ir sąlygos, didinančios jų atsiradimo riziką |
| Translation of Title |
The cycle of frauds and conditions increasing their risk. |
| Authors |
Mackevičius, Jonas |
| DOI |
10.3846/btp.2012.06 |
| Full Text |
|
| Is Part of |
Verslas : teorija ir praktika / Vilniaus Gedimino technikos universitetas.. Vilnius : Technika. 2012, t. 13, nr. 1, p. 50-56.. ISSN 1648-0627 |
| Keywords [eng] |
Mistake ; Fraud ; Life cycle ; Conditions ; Risk ; Auditor |
| Abstract [eng] |
The article presents the analysis of the main stages of fraud life cycle: intension, preparation, implementation, detection or not detection, estimation and prevention. The conditions of fraud appearance are various. The article explores the seven main groups of conditions that increase the fraud risk: 1) organization’s leaders competency and their management style; 2) staff and their skill levels; 3) organizational structure of enterprise; 4) financial state of the organization; 5) organization’s operations and execution; 6) accounting, auditing and internal control system; 7) external economic factors. This classification helps the leaders of organizations, accountants, internal and external auditors to find frauds easier, explain their reasons and evaluate their influence on business results. |
| Published |
Vilnius : Technika |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2012 |
| CC license |
|
