Detection of fraud in financial statements: the model M. Boenisch

Abstract

This article is devoted to the problem of increasing the risks of distortion of financial information as a result of unfair actions of the company’s management. The authors consider the circumstances that contribute to the emergence of risks of unfair actions, highlighted the main elements of the internal control system. In conclusion, the article analyzes the ways to identify distortions of financial information in organizations. One of the complex and little-studied problems of accounting is the problem of identifying and preventing economic offenses related to the distortion of information in the financial statements.

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