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  • 标题:Corporate Fraud and Internal Control: A Framework for Prevention. By Richard E. Cascarino, Wiley, 2013; 388 Pages. Price £50.00 / €60.00, ISBN 978-1-1183-0156-2
  • 本地全文:下载
  • 作者:Lin, Shu-Kun
  • 期刊名称:Sustainability
  • 印刷版ISSN:2071-1050
  • 出版年度:2013
  • 卷号:5
  • 期号:2
  • 页码:774-778
  • 出版社:MDPI, Open Access Journal
  • 摘要:The publication Corporate Fraud and Internal Control contains essential guidance for companies to examine and improve their fraud programs: Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know". Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis.
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