Akuntansi
The definition of Fraud Accounting
According
to Alison (2006) in the article entitled Fraud Auditing defines
cheating (Fraud) as a form of fraud is intentionally done that cause
harm without being noticed by the party that harmed those and give you
an advantage for the perpetrator cheating. Fraud commonly happened
because of the pressure to do penyelewengan or encouragement to take
advantage of the opportunity that exists and the presence of
justification (received generally) against such actions..
characteristics of a Cheating Accounting
According to Alison (2006) in the article entitled Fraud Auditing, judging from the perpetrator of Fraud then in the huge line of deception can be classified into two types :
1. By the company, namely :
a Management for the benefit of the company, that's wrong-food, strip-which arises because the cheating reporting financial (misstatements arising from fraudulent financial reporting). Cheating reporting financial usually done because of the existence of impulse and ekspektasi against the achievement of work management. Wrong food restaurant that arises because the cheating of a reporting financial better known with the term irregulatities (some irregularities). Forms of cheating like this is often called cheating management (management fraud), for example the following : manipulation, forgery, or pengubahan to record accounting or document supporter who is the source penyajian
report financial, walk out on purpose in any present or intentionally omitted (intentional omissions) of a transaction, event, or important information from the finance.>
b Staff to benefit the individual, misstatements arising from misappropriation of assets. Cheating this type of
is usually called cheating employees (employee fraud). Wrong food restaurant that came from misappropriation of assets involve the embezzlement assets of the company resulted in the report of finance not presented in accordance with principles of accounting applicable general. Embezzlement assets is generally done by employees who are facing financial problems and do kartena see any opportunity of weakness to control internal company as well as the justification of such actions.. Example one-food, strip-this type is :
1. Embezzlement against the received cash.
2. Theft of assets
3. The Mark-up price.
4. The deal is not official.
2. By parties outside the company, that is customer, partner business and the foreign can cause losses for the company.
characteristics of a Cheating Accounting
According to Alison (2006) in the article entitled Fraud Auditing, judging from the perpetrator of Fraud then in the huge line of deception can be classified into two types :
1. By the company, namely :
a Management for the benefit of the company, that's wrong-food, strip-which arises because the cheating reporting financial (misstatements arising from fraudulent financial reporting). Cheating reporting financial usually done because of the existence of impulse and ekspektasi against the achievement of work management. Wrong food restaurant that arises because the cheating of a reporting financial better known with the term irregulatities (some irregularities). Forms of cheating like this is often called cheating management (management fraud), for example the following : manipulation, forgery, or pengubahan to record accounting or document supporter who is the source penyajian
report financial, walk out on purpose in any present or intentionally omitted (intentional omissions) of a transaction, event, or important information from the finance.>
b Staff to benefit the individual, misstatements arising from misappropriation of assets. Cheating this type of
is usually called cheating employees (employee fraud). Wrong food restaurant that came from misappropriation of assets involve the embezzlement assets of the company resulted in the report of finance not presented in accordance with principles of accounting applicable general. Embezzlement assets is generally done by employees who are facing financial problems and do kartena see any opportunity of weakness to control internal company as well as the justification of such actions.. Example one-food, strip-this type is :
1. Embezzlement against the received cash.
2. Theft of assets
3. The Mark-up price.
4. The deal is not official.
2. By parties outside the company, that is customer, partner business and the foreign can cause losses for the company.
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