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  • Risk Factor Contributory To: Misappropriation of Asset

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    Angel Lalas
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    This document outlines risk factors that contribute to two types of fraud: misappropriation of assets and fraudulent financial reporting. It lists incentives/pressures, opportunities, and attitudes/rationalization as risk factors for both types of fraud. It also notes that prevention and detection of fraud is the responsibility of management.

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    REPORT

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    This document outlines risk factors that contribute to two types of fraud: misappropriation of assets and fraudulent financial reporting. It lists incentives/pressures, opportunities, and attitudes/rationalization as risk factors for both types of fraud. It also notes that prevention and detection of fraud is the responsibility of management.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    3 views3 pages

    Risk Factor Contributory To: Misappropriation of Asset

    Uploaded by

    Angel Lalas
    This document outlines risk factors that contribute to two types of fraud: misappropriation of assets and fraudulent financial reporting. It lists incentives/pressures, opportunities, and attitudes/rationalization as risk factors for both types of fraud. It also notes that prevention and detection of fraud is the responsibility of management.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    Risk Factor Contributory to

    MISAPPROPRIATION OF ASSET
    *INCENTIVES/ PRESSURES
    *OPPORTUNITIES
    *ATTITUDES AND RATIONALIZATION
    Risk Factor Contributory to
    FRAUDULENT FINANCIAL REPORTING
    *INCENTIVES/PRESSURE
    *OPPORTUNITIES
    *ATTITUDES AND RATIONALIZATION
    RESPONSIBILITY FOR THE PREVENTION
    AND DETECTION OF FRAUD

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