Risks and fraud: A theoretical approach
Objective. To explain fraud occurrence -under three theoretical models- and apply it to the organization’s hierarchy. Methodology. Based on the IIA risk outlook for 2021, an exploratory theoretical scope of analysis was constructed. Risks were considered under the umbrella of three fraud theories:...
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| Gepubliceerd in: | Revista Perspectiva Empresarial |
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| Hoofdauteur: | |
| Formaat: | Artigo |
| Taal: | Inglês |
| Gepubliceerd in: |
Fundación Universitaria CEIPA
2021
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| Onderwerpen: | |
| Online toegang: | https://www.redalyc.org/articulo.oa?id=672271875002 https://www.redalyc.org/journal/6722/672271875002/ https://www.redalyc.org/journal/6722/672271875002/html/ https://www.redalyc.org/journal/6722/672271875002/672271875002.epub https://www.redalyc.org/journal/6722/672271875002/movil https://doi.org/10.16967/23898186.712 |
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