Fraud and financial scandals in recent years that led to the collapse of major corporations, public trust and professional firms (especially accounting) declined. Therefore, professionals and regulators to tackle these failings with legislation and regulations, adamantly. After America Reviews by professional associations such as the Association of Certified Accountants (AICPA) and the Accounting Association of America (AAA) concluded, cheating is something that can always be present, and when it decreases the incidence of all levels of the organization, especially manage in order to combat this immorality must move.
Management objectives, policies and adopt appropriate procedures and appointment of qualified and competent persons and that this was the most effective and the most important element in detecting, preventing and detecting fraud. Auditors are also control the management and can assist in planning to have an important role in preventing fraud. However, management is seen as a key factor in preventing fraud.
Arab Mazar, A. A., Samadi Lorgani, M., & Eimani, M. (2014). Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud. Accounting and Auditing Studies, 3(12), 4-17. doi: 10.22034/iaas.2014.103523
MLA
Ali Akbar Arab Mazar; Mahmood Samadi Lorgani; Mohsen Eimani. "Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud". Accounting and Auditing Studies, 3, 12, 2014, 4-17. doi: 10.22034/iaas.2014.103523
HARVARD
Arab Mazar, A. A., Samadi Lorgani, M., Eimani, M. (2014). 'Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud', Accounting and Auditing Studies, 3(12), pp. 4-17. doi: 10.22034/iaas.2014.103523
VANCOUVER
Arab Mazar, A. A., Samadi Lorgani, M., Eimani, M. Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud. Accounting and Auditing Studies, 2014; 3(12): 4-17. doi: 10.22034/iaas.2014.103523
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