Thus enterprises organise their treasury operations for every day, less necessary payments. A fully protective control mechanism operates in the cash business. Each appropriation will result in a shortage. Criminal activity in connection with cash can be: confiscating cash, "picking" of cash and false commitments. Risk factors for misappropriation of funds are considered under the influence of incentive or pressure, opportunity, and attitudes or excuses. Due to the particular goal and objectives of the forensic audit, forensic auditors have a greatly different approach to the verification of the financial statements compared to traditional auditors.
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Author s : Memi, Nedim. Abstract: Frauds are happening. It is studied by several disciplines. For the prevention and detection of fraud, the audit is necessary internal and external and specialist knowledges. Fraud can happen anywhere. It is omnipresent and continues to grow in terms of loss and frequencies no one knows how many frauds occurred unnoticed.
What can be learned from the review of the fraud history? Firstly, that a certain percentage of humanity will always be drawn to the violent crimes and deceit, as certain factions of humanity attracts a crime in general. They will always be grifters willing to risk their benefit from fraud. Secondly, the fraud in the financial statements is related to the costs of the shares. And thirdly, a fraudster is sometimes quite intelligent, sometimes charming character, and sometimes just stupid.
In the investigations of fraud, the following rule should be applied: people lie, numbers don't! However, users may print, download, or email articles for individual use.
This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. All rights reserved.
THE CHARACTERISTICS OF FORENSIC AUDIT AND DIFFERENCES IN RELATION TO EXTERNAL AUDIT
ASPEKTI PREVARE I FORENZIČKA REVIZIJA.