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CIMA: Fraud Risk Management - A Guide to Good Practice
Printervenlig udgave
Håndbog om risk management og svindel med eksempler på risikopolitikker (UK, 2001)
Uddrag:

Fraud costs organisations millions of pounds each year. Periodically, the latest major fraud hits the headlines as other organisations sit back and watch, telling themselves that ‘it couldn’t happen here.’

But the reality is that fraud can be committed anywhere. While there are only a small number of major frauds, huge sums are lost as a result of the large number of small frauds. Surveys have shown that the majority of companies have experienced fraud at some level, and that many do not have the formal systems and procedures in place to deter and detect it. It is in assisting companies in establishing such systems that this guide should prove very valuable.

No system is completely foolproof, but there are steps which can be taken to deter fraud and make it much less attractive to commit. The role of the management accountant is a key one in detection and prevention.


Fraud Risk Management – A Guide to Good Practice (pdf)

Bibliography - Fraud Risk Management (pdf)