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Accounting Fraud : Bilanzmanipulationen Praxisorientiert Verstehen und Mit Datenanalysen Frühzeitig Erkennen, Aufklären und Verhindern.
Authors: --- ---
ISBN: 365836324X Year: 2022 Publisher: Wiesbaden : Springer Fachmedien Wiesbaden GmbH,

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Abstract

The book 'Accounting Fraud' by Carola Rinker, Patrick Müller, and Frank Münker addresses the complexities and prevention of accounting fraud, emphasizing the importance of early detection through data analysis. It uses the Wirecard scandal as a case study to highlight the significant impact of financial misconduct on corporate reputation and shareholder value. The authors provide practical insights for practitioners in internal auditing, risk management, compliance, and governmental bodies, focusing on forensic data analysis techniques to uncover fraudulent activities. The book is intended for professionals with basic knowledge of accounting principles, though advanced technical expertise is not required. It also discusses the application of SAP systems for financial analysis, offering tools and methodologies applicable to various IT systems.

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