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International Accounting
 

Prevention of fraud in trade organizations

Vol. 16, Iss. 36, SEPTEMBER 2013

Available online: 26 September 2013

Subject Heading: PROBLEMS. VIEWS. SOLUTIONS

JEL Classification: 

Shvyreva O.I. PhD in Economics, Associate Professor, the Department of Audit, the Kuban State Agrarian University
oshvyreva@rambler.ru

Chokmasova V.Y. Graduate Student, the Department of Audit, the Kuban State Agrarian University
chokmasova@mail.ru

Due to the high susceptibility of trade organization to fraud from outside both the certain employees, and organization management as on the whole the problem of creation of effective system of prevention of fraud at different levels (external and internal) gained recently big relevance. In the article different methods of identification and fraud prevention as system of internal control, and external supervisory authorities are analyzed, the most effective receptions of control and prevention are defined. It is concluded that the trade organization needs to apply complex measures and the various techniques, allowing revealing fraud signs at early stages, to take adequate measures for minimization of potential damage.

Keywords: accounting expertise, trade organization, prevention of fraud, intentional misrepresentation of financial statements, methods

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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