El Fraude y los controles en los sistemas contables
Abstract
This paper might be considered as a foundation to provide the accountants with an approach on their future within the profession, considering the increasing number of issues related to occupational and corporate fraud, as well as its impact in the professional assessment on the financial statements The accountants’ dilemma is how to face and encourage these issues in an increasing global and complex economy, administrative and accounting system, directly impacted by the so called ‘cloud computing’ information technology Both forensic accountants and criminologists should take a deep look into these issues, as part of an empiric investigation which should consider the complex processes embedded in them.
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