The change of production methods, the industrial revolutions, technological developments,
and digital transformation have affected almost all functions in the enterprises. Accounting …

Background These guidelines were prepared by the FAO/WHO Joint Meeting on Pesticide
Management (JMPM) to provide further guidance on the provisions of the FAO/WHO …

Policy makers believe that there are ghost workers, persons who do not work yet receive
salaries, on Ghana's public sector payroll. However, little is known about the factors that …

This study aims to examine and analyze the effect of knowledge, experience, and
professional skepticism on the detection of fraud indications with auditor's emotional …

Este trabalho de projeto assenta num plano de prevenção de riscos de fraude interna com
impacto direto nos produtos, surgindo da necessidade da entidade em construir um plano …

This paper argues that the prevalence of ghost workers in most developing countries, and in
Africa, South of Sahara in particular, reflects the poor governance practices in the region; but …

A evolução económica obriga as organizações a reencontrem a forma como lidam com o
mercado, a mudarem as suas estratégias, processos e planos de ação. A complexidade das …

Occupational fraud is one of the most progressive schemes in the United States (Wilbanks,
2016). The problem is there is a lack of effective fraud detection methods. This qualitative …

"O controlo interno na abordagem de auditoria em Portugal: a perceção da relevância pelo
auditor externo" Rute Amar Page 1 i INSTITUTO SUPERIOR DE CONTABILIDADE E …

For some decades, government at both federal, state, and local government level have lost
huge amounts of money annually expended on the salary wage of ghost workers or those …