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Journal Archive:
p-ISSN 2308-4944 (print)       e-ISSN 2409-0085 (online)
SOI: 1.1/TAS         DOI: 10.15863/TAS

ISJ Theoretical & Applied Science 02(22) 2015

ISPC European Technology in Science, Malmo, Sweden

* Scientific Article *
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Tleubayeva SA

THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL PROCEDURES IN ORDER TO DETECT FRAUD.

Impact Factor 1.500

Full Article: PDF

Scientific Object Identifier: http://s-o-i.org/1.1/TAS*02(22)9

DOI: http://dx.doi.org/10.15863/TAS.2015.02.22.9

Language: Russian

Citation: Tleubayeva SA (2015) THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL PROCEDURES IN ORDER TO DETECT FRAUD. ISJ Theoretical & Applied Science 02 (22): 41-47. Soi: http://s-o-i.org/1.1/TAS*02(22)9 Doi: http://dx.doi.org/10.15863/TAS.2015.02.22.9

Pages: 41-47

Published: 28.02.2015

Abstract: This article addresses issues formation of analytical procedures and existing methodological approaches to the detection of fraud through financial investigations. By improving the accounting and analytical procedures available methods for assessing the financial information to commit in the organization of fraud. In the work attention is focused on issue of the application of analytical procedures, including the equation of M-score Behnisch.

Key words: accounting and analytical support, fraud, forensic, financial investigation.


 

 

 

 

 

 

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