| 000 -LEADER |
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| fixed length control field |
01073nab a22001577ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230420150050.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Drew, Jeff |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Criminal minds |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2012 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses interviews of fraud perpetrators conducted by the American Institute of Certified Public Accountants (AICPA) Fraud Task Force and presents recommendations for lessons certified public accountants (CPAs) can learn from the interviewees' fraud schemes. According to the article, fraud hotlines, scrutiny from board members, and the verification of cash in bank accounts can help prevent or detect fraud. Topics include embezzlement prevention through double-signature checks, external auditing, and whistleblowing. The nonprofit Center for Audit Quality (CAQ)'s fraud education campaign is mentioned. INSETS: SIGNS OF THE CRIMES;ANTIFRAUD INITIATIVE SEEKS TO EDUCATE. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 214 Issue 2: (August 2012), pages 26-31 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |