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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ???????? ?? ?????? ????????? ? ???????????? ??????????? ????????
Accounting and control as a way of detecting and preventing fraud transactions
 
Creator ?????, ???? ?????????????
Zaets?, I.V.
 
Subject ?????????????? ?????
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accounting
fraud
internal control
fraud detection
prevention of fraud
 
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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.
 
Date 2016-02-24T11:32:58Z
2016-02-24T11:32:58Z
2012-01-12
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1329
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
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