When fuel, oxygen, and heat are brought together, there is a high probability of fire. The same is true for fraud. Fraud is most likely to occur when three key factors are present:
- Opportunity (Perceived or Real)
- Pressure
- Rationalization
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12 Ekim 2010 Salı
Auditing: Professional Skepticism and Fraud
Professional skepticism assumes neither management’s total honesty nor their dishonesty, notwithstanding the auditor’s past experience of the honesty and integrity of the entity’s management or those charged with governance. It recognizes that fraud is always possible and that management is in the best position to commit fraud.
When fuel, oxygen, and heat are brought together, there is a high probability of fire. The same is true for fraud. Fraud is most likely to occur when three key factors are present:
When fuel, oxygen, and heat are brought together, there is a high probability of fire. The same is true for fraud. Fraud is most likely to occur when three key factors are present: