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2009, vol. 51, iss. 3, pp. 116-132
Criminal acts in auditing
Megatrend University, Faculty of Business Studies, Belgrade
Keywords: fraud; misuse; auditing; criminal activities
Abstract
Frauds and other forms of criminal acts in accounting are widespread and their financial consequences disastrous. Damage caused by fraud and other criminal activities may be considered from different aspects (economical, sociological, psychological) and using different logical schemes, but they all, without exception, lead to the same conclusion that illegal financial activities are harmful and cause numerous unfavorable consequences, regardless of the aspect from which they are observed in the process of lawful auditing or accountancy control. The paper offers an analysis of different types of criminal practice on both the national and international levels, their classification, and attempts to explain the gravity of financial difficulties and losses that they cause.
References
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article language: Serbian
document type: Professional Paper
published in SCIndeks: 16/03/2010