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Kann Prävention Fraud verhindern?

Kann Prävention Fraud verhindern?


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About the Book

Bachelorarbeit aus dem Jahr 2013 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,3, Universität Augsburg (Eingereicht am Lehrstuhl für Betriebswirtschaftslehre), Sprache: Deutsch, Abstract: Das Ziel der Arbeit ist, wirkungsvolle Methoden herauszuarbeiten, die die Problemstellung beantworten, ob durch Prävention Fraud verhindert werden kann. In Kapitel zwei wird zunächst der Begriff Fraud von Wirtschaftskriminalität im Allgemeinen abgegrenzt. Es folgt eine genauere Definition des Begriffs Fraud und die verschiedenen Ausprägungen. Ein besonderes Augenmerk der Arbeit wird auf Top Management Fraud liegen. Außerdem wird der Begriff Prävention definiert. Danach werden bedeutende Erklärungsansätze von Fraud aufgezeigt. Hier haben sich besonders das Fraud-Triangle nach Cressey und der Fraud-Scale nach Albrecht eine Erwähnung verdient. Das folgende Kapitel drei behandelt die Analyse ausgewählter Methoden zur Prävention und Bekämpfung von Fraud. Dabei findet eine Untergliederung in unternehmensinterne und unternehmensexterne Maßnahmen statt. Es wird dabei beleuchtet werden, ob die Etablierung eines umfassenden Anti-Fraud-Managementsystems als unternehmensinterne Maßnahme ein geeignetes Mittel darstellt, um Fraud zu verhindern bzw. aufzudecken. Danach wird gezeigt, welche Methoden für den Abschlussprüfer zielführend sind, um Fraud wirksam zu begegnen. Das vierte Kapitel beleuchtet im Anschluss daran die Bedeutung der Aufsichtsorgane von Unternehmen hinsichtlich ihrer Rolle zur Prävention und Aufdeckung von Fraud. Dabei stehen die Bedeutung der Internen Revision, des Aufsichtsrates und zuletzt die Rolle des Abschlussprüfers im Fokus der Untersuchung. Die Arbeit schließt mit einem zusammenfassenden Fazit der Zwischenergebnisse der vorangegangen Kapitel.


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Product Details
  • ISBN-13: 9783656528340
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 145 gr
  • ISBN-10: 3656528349
  • Publisher Date: 30 Oct 2013
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Sub Title: Eine Analyse der eingesetzten Methoden.
  • Width: 148 mm


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