Fraud인가? 아니면 Cost of Benefit 문제인가?
- 미국회계사 공부/책임, 기업구조 (AUD,BEC)
- 2019. 12. 21. 11:28
Cost of Benefit 문제
Control 결함을 경영진(Management)이 고치느냐 마느냐는 Cost of Benefit 문제임.
Fraud Risk Factor
Fraud risk factors relate to misstatements arising from (1) fraudulent financial reporting and (2) misappropriation of assets.
Each of these categories may be further classified according to the three conditions that ordinarily exist when fraud occurs: (1) incentives/pressures, (2) opportunities, and (3) attitudes/rationalizations.
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