INPROFORUM 2016

Control Methods for Detection and Identification of Fraud in Accounting
Marcela Hradecká

Language: en
Last modified: 2017-03-13

Abstract


Detection of creativity, misstatements and fraud in business corporations can be performed in many ways. These always have the common feature and that is the human factor "creativity". Behavioral effects have implications for human decision-making, as well for defects in behavior. In the context of corporate organizational structure it is appropriate to establish an internal audit department, respective, controlling department, whose focus is the application of control methods for the prevention of irregularities and fraud in accounting, but also the creation and setting higher goals of strategic business corporations.

Inspection activity is performed by financial and non-financial methods. In recent years, great emphasis is placed on environmental management of business corporations, which are reflected into the accounts, "environmental accounting". This paper focuses on the possibility of linking environmental strategic objectives of the firm implemented through methods Balance Scorecard and balance model DMFCA as a way to use environmental cost for inspection accounts of business corporations.


Keywords


Fraud; Control method; Balanced scorecard; Enviroment management; Enviroment accounting

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