Detection Techniques of Fraud in Accounting

Arben Sahiti and Mejdi Bektashi

European Journal of Economics and Business Studies Articles, 2015, vol. 1

Abstract: The problem relating with the accounting fraud is that it has not stopped despite the numerous changes that have been made in legislation and strict controls by the internal and external auditors. Therefore, the aim of this paper is to asess strategies and techniques available to use for accounting fraud detection. Also, this paper aims to assess the impact of fraud, and the role of auditors and the media in combating this phenomenon. This research will be carried out using secondary data because it fits better the aim and purpose of the research. Data used derived from a range of sources that have a very high degree of credibility and reliability, and which have been carefully reviewed by other relevant bodies for accuracy and quality purposes. This includes databases and various publications. In addition, the data also stem from individual and group publications made by renowned scientific researchers who have solid expertise in their field of accounting. Narrative analysis is used to analyze the data in this paper. This research will conclude that techniques used for the detection of fraud in accounting and various strategies can positively influence the treatment of this phenomenon due to the alarm buzzer for possible fraud. However, vigilance is necessarily required to add all parties involved in the corporation through the use of different anti-fraud programs to stimulate the accountability of the management executives and employees through informants to fight this destructive phenomenon.

Keywords: fraud; technique; auditors; scandals; control; financial statements; auditing (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:eur:ejesjr:20

DOI: 10.26417/ejes.v2i1.p96-101

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