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The Role of Non-financial Information in Detecting Financial Statement Fraud

By Evgeniya Sukhova—- INTRODUCTION In order to detect material misstatements in the financial statements of a company, auditors perform numerous analytical procedures, including analysis of relationships between financial and nonfinancial information. Inconsistency between financial and nonfinancial information can be a symptom of financial statements fraud. This type of fraud is most often carried out by…

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Fraud Prevention

By Cassandra Andrews— A company or individual can never be 100% protected from fraud, but there are certain measures that a company or individual can take to be as protected as possible. Everyone who works in a company can be dishonest. There are two essential aspects that are key to having a low-fraud environment. The…

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