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Disuasores, motivadores y normativa del fraude

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Disuasores, motivadores y normativa del fraude

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Actividad interactiva para reforzar los conceptos clave sobre las causas del fraude, sus mecanismos de prevención y la normativa legal que respalda la auditoría forense, mediante la completación de frases cortas.

Created by

Melani Loor
Melani Loor
Ecuador

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Disuasores, motivadores y normativa del fraude
 

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Disuasores, motivadores y normativa del fraudeOnline version

Actividad interactiva para reforzar los conceptos clave sobre las causas del fraude, sus mecanismos de prevención y la normativa legal que respalda la auditoría forense, mediante la completación de frases cortas.

by Melani Loor
1

El fraude ocurre cuando se combinan el , la y la , según el Triángulo del propuesto por Donald Cressey .

2

El o presión aparece cuando una enfrenta problemas o presión excesiva por cumplir metas .

3

La de cometer surge debido a internos inexistentes o ineficientes dentro de la organización .

4

La permite que el justifique moralmente sus fraudulentos .

5

Los de son que reducen la de que una persona cometa actos .

6

El código de y las de humanos son clave para reducir la racionalización del fraude .

7

La establece las responsabilidades del frente al en los estados financieros .

8

La se enfoca en la prevención , y respuesta ante actos de soborno y .

9

La SAS N°99 enfatiza la importancia del profesional del durante la auditoría .

10

La Ley - fortalece los internos y responsabiliza a la alta por la financiera .

 
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