sumber: riyas fitrianingsih
sumber: riyas fitrianingsih
Business as a Victim: Understanding Fraud in Accounting Cycles
1. Introduction
- Importance of understanding fraud in business.
- Overview of Howard Silverstone and Michael Sheetz's perspective in "Forensic Accounting and Fraud Investigation."
2. Recognizing Fraudulent Activities
- Various forms of fraudulent activities targeting businesses.
- Challenges in recognizing fraud.
- Motivations behind fraudulent behavior.
3. The Critical Accounting Cycle
- Importance of the general ledger as a central account.
- Role of the general ledger in reflecting all accounting cycles.
- Ensuring accuracy and integrity in financial data.
4. The Rise of Financial Crime
- Global trends in financial fraud.
- Impact of technology and globalization.
- Examples of prevalent threats such as cybercrime, money laundering, and bribery.
5. Combating Fraud
- Proactive approaches to combat fraud.
- Implementation of robust internal controls and audits.
- Fostering a culture of transparency and ethical behavior.
- Collaboration with law enforcement agencies and regulatory bodies.
6. Case Studies and Examples
- Overview of the Enron scandal.
- Lessons learned and implications for business practices.
- Recent fraud cases and emerging trends.
7. Conclusion
- Recap of key points.
- Importance of staying vigilant and adaptive.
- Ensuring long-term success and sustainability through fraud prevention measures.