The Share of the Absence of Internal Control in Accounting Fraud Operations


Abstract views: 1 / PDF downloads: 1

Authors

DOI:

https://doi.org/10.5281/zenodo.14330095

Keywords:

Internal Control, Accounting Frauds, Financial Reliability, Internal Control Deficiency

Abstract

This thesis explores the role of Internal Control Deficiencies in Accounting Frauds, investigating the impact of weaknesses in internal control systems on the occurrence of accounting frauds. The significance of internal control in accounting and the various types of frauds are thoroughly examined. Real-world cases and their correlation with internal control deficiencies are analyzed. The study's analysis includes the data collection process, evaluation of findings, and recommendations for future research. The aim is to contribute to the literature on accounting reliability and internal control, emphasizing the importance of mitigating internal control deficiencies.

References

Albrecht , W. S. Albrecht , C. O. Albrecht , C. C. & Zimbelman, M. F. (2019). Fraud Examination (6 B.). Engage Learning.

Albrecht, S. W. Albrecht, Ç. O. & Zimbelman, M. F. (2019). Fraud Examination (6 Ed.). Cengage Learning.

Arens, A. A. Elder, R. J. & Beasley, M. S. (2017). Auditing And Assurance Services: An Integrated Approach (3 B.). Pearson.

Bragg, S. M. (2018). Business Ratios And Formulas: A Comprehensive Guide (2 B.). John Wiley & Sons.

Brici, R. & Ienciu, N. M. (2017). The Impact Of Corporate Governance On Financial Performance: An Empirical Study Of Companies Listed On The Bucharest Stock Exchange. Procedia Economics And Finance, 39,.

Brown, A. & White, B. (2019). Auditing And Assurance Services (5 B.). Mcgraw-Hill Education.

Cooper, D. & Hill, J. (2015). Accounting And Finance For Non-Specialists (2 B.). Mcgraw-Hill Education.

Gibson, C. & Green, R. (2021). Internal Control: Policies And Procedures (3 B.). Wiley.

Hayes, R. Dassen, R., Schilder, A., & Wallage, P. (2014). Principles Of Auditing: An Introduction To International Standards On Auditing. (2 B.). Uk: Pearson.

Hunton, J. E. Bryant, S. M. & Bagranoff, N. (2016). Information Technology Auditing And Assurance (5 B.).

Kaplan, R. S. & Norton, D. P. (2018). The Balanced Scorecard: Translating Strategy Into Action (4 B.). Harvard Business Press.

Louwers, T. Bagley, P., Blay, A. Strawser , J. & Thibodeau, J. (2006). Auditing & Assurance Services. Mcgraw-Hill Education.

Louwers, T. Bagley, P. Blay, A. Strawser, J. & Thibodeau, J. (2016). Auditing & Assurance Services (3 B.). Mcgraw-Hill Education.

Rezaee, Z. Riley, R. & Elam, R. (2019). Financial Statement Fraud: Prevention And Detection (4 B.). John Wiley & Sons.

Richards, G. E. & Jones, M. J. (2016). Auditing And Assurance Services (3 B.). Pearson.

Romney, M. B. & Steinbart, P. J. (2017). Accounting Information Systems (14 B.). Uk: Pearson.

Singleton, T. W. Singleton, A. J. Bologna, G. J. & Lindquist, R. J. (2020). Forensic Accounting (3 B.). John Wiley & Sons.

Smith, J. & Jones, M. (2020). Strengthening Corporate Governance: Essential Tools And Techniques (4 B.). Wiley.

Turner, A. (2017). Internal Control: Guidance For Directors On The Combined Code (4 B.). Cengage Learning.

Wang, P. (2016). Corporate Financial Fraud: A Case Study Of Satyam (3 B.). Springer.

Wells, J. T. (2017). Principles Of Fraud Examination (3 B.).

Williams, R. E. (2018). Internal Control: A Practical Guide (3 B.). Routledge.

Published

2024-12-18

How to Cite

Al -MUTAWAKEL, abbas. (2024). The Share of the Absence of Internal Control in Accounting Fraud Operations. PEARSON JOURNAL, 8(30), 1778–1785. https://doi.org/10.5281/zenodo.14330095