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FRAUD RISK ASSESSMENTS: AN EMPIRICAL ANALYSIS

This paper provides the theoretical review of the fraud risk characteristics, systematization of the existing fraud knowledge and the causes of fraud occurrence. Moreover, it determines the roles and the responsibilities of managers and auditors in the fraud risk assessments. In addition, risk facto...

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Bibliografski detalji
Glavni autori: Sanja Sever Mališ, Ana Novak
Format: Artigo
Jezik:Inglês
Izdano: Faculty of Tourism and Rural Development in Pozega 2016-06-01
Serija:Vallis Aurea
Teme:
Online pristup:https://hrcak.srce.hr/file/248586
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