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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ???????? ?? ?????? ????????? ? ???????????? ??????????? ????????
Accounting and control as a way of detecting and preventing fraud transactions |
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| Creator |
?????, ???? ?????????????
Zaets?, I.V. |
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| Subject |
?????????????? ?????
?????????? ?????????? ???????? ????????? ????????? ???????????? ????????? accounting fraud internal control fraud detection prevention of fraud |
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| Description |
???????????? ?????? ?????????? ?? ????????? ????????? ????????, ?? ??????? ? ????????????? ??????????? ???????? ? ???????? ???????????? ? ????????????? ?????????? ?????? ????????? ?? ???????????? ????????? ? ??????????????? ??????, ?? ?????? ?????????? ???????????? ?????????? ???????????? ????????, ????????? ????????????? ???????? ?? ????????????. ????????? ?????????? ???????? ??????????? ?? ?????????? ????????? ???? ?????????? ???????? ??????? ????????????. ??????????? ??????? ?????????? ? ???????? ??????????????? ?????? ? ??????????? ???? ???????? ?? ??????. ??????????????? ??????? ?? ???????????? ??????????, ?? ???????? ???? ?????????? ???????????? ????????? ? ??????????????? ??????. ?????????? ?????????????? ??????????? ???????? ?? ????????????. ?????????? ????????? ????????? ?????????????? ???????? ??? ????????? ??????????? ???????? ?? ???????????? ?????????? ????????. ???????????? ?????? ?????????? ????????? ???????? ? ????? ??????????? ????????????? ??????????????? ??????. ????????? ????? ??? ?????????? ?????????????? ???????????? ?????? ?????????? ?? ????????????? ????????? ??????? ????????????. ?????????? ??????? ?????????? ?????, ???????? ???????????? ????? ??????????? ???????????? ??? ?????????? ????????????? ??????????????? ??????, ?? ?????????? ?????????? ????? ???????? ?? ???????? ??????????????? ??????. The dissertation thesis is directed at solving the scientific objective, which lies in the grounding of the theoretical statements and working out of recommendations on improving practical issues on detection and prevention of fraud in accounting, which will assist in the efficiency of internal control as well as in the reduction of business infringements at an enterprise. Comparative analysis of the approaches of national and foreign scientists towards interpretation of the essence of the concept ?fraud? has been carried out. The relation of fraud with the accounting system taking into consideration its essence and content has been determined. Approaches towards classification of fraud have been systematized and on their basis the classification of fraud in accounting has been developed. Description of fraudulent schemes taking place at an enterprise has been worked out. Methodical statements of business control for detecting fraudulent schemes taking place at an enterprise have been formulated. The process of forming accounting policy aimed at averting the manipulation with accounting data has been improved. Conditions for secure functioning of an enterprise have been determined by defining and grounding of the elements of company?s safety. The order of determining damage brought by fraudulent actions of company?s employees or external users of accounting information has been worked out, which secures maintenance of owner?s assets. |
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| Date |
2016-02-24T11:32:58Z
2016-02-24T11:32:58Z 2012-01-12 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1329
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| Language |
uk
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| Relation |
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| Publisher |
????
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