Prevención del fraude, ética y los EECC prospectivos
Abstract
The financial statements should be considered, from a holistic perspective, taking into account the best practices in fraud prevention, detection and investigation. This paper includes, among other disciplines, aspects studied by criminology, which will provide the accountants a wide approach, in the light of the increasing cases of occupational and corporate fraud included in prospective and financial reports. The way our discipline will deal with these challenges, within an increasingly globalized and complex administrative system, will enable us to provide reliable advice to our profession.
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