Download Tag: FINANCIAL STATEMENT FRAUD

CHAPTER ONE INTRODUCTION 1.1 Background to the Study  The Institute of Internal Auditors (IIA) (2001) defines fraud as "an array of irregularities and illegal acts characterized by intentional deception". Turner (in Elliot & Willingham, 1980:97) and Robertson (2002:5) define fraud more broadly as "all means that human ingenuity can devise, and which are resorted to by an individual to get an advantage over another by false suggestions or suppression of ...

CHAPTER ONE INTRODUCTION 1.1. BACKGROUND OF THE STUDY The web star dictionary defines fraud as “an intentional deception to cause a person to give up property or lawful right, which could also mean deceit, trickery or cheating. According to statement of internal audit standard No2 of the Institute of Internal Auditors, USA, fraud is defined as an array of irregularities or legal acts characterized by international deception. The world of ...

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The web star dictionary defines fraud as “an intentional deception to cause a person to give up property or lawful right, which could also mean deceit, trickery or cheating. According to the statement of internal audit standard No2 of the Institute of Internal Auditors, USA, fraud is defined as an array of irregularities or legal acts characterized by international deception. The world of ...

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY In recent years crimes in the financial organizations had been intensifying more than what has been speculated in the past years. Fraud has been the leading undetectable crime that captures a large segment of the economy. It is referred to as an undetectable crime because needs a lot of investigation has to be conducted to detect the act and for many years ...

Abstract In the present age of scams, financial statement fraud represents enormous cost to our economy. The deliberate misstatement of numbers in the accounting books with the help of well-planned scheme by an intelligent squad of knowledgeable perpetrators in order to deceive the capital market participants is termed as financial statement fraud. In order to reduce fraud risk which comprehends both detection and prevention of financial statement fraud, this study ...

CHAPTER ONE INTRODUCTION  1.1        Background of the study 1.2        Statement of problem 1.3        Objective of the study 1.4        Research Hypotheses 1.5        Significance of the study 1.6        Scope and limitation of the study 1.7       Definition of terms 1.8       Organization of the study CHAPETR TWO 2.0   LITERATURE REVIEW CHAPETR THREE 3.0        Research methodology 3.1    sources of data collection 3.3        Population of the study 3.4        Sampling and sampling distribution 3.5        Validation of research instrument 3.6        Method of data analysis CHAPTER FOUR DATA PRESENTATION AND ...