Unit:
Specialty Internal AuditLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Katsios Dimitrios
Supervisors info:
Παναγιώτης Αλεξάκης, Καθηγητής, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Δημήτριος Καινούργιος, Αναπληρωτής Καθηγητής Τομέα IV, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Δρακούλης Ιωάννης,
Original Title:
Disclosure of Fraud and the effectiveness of indicators to detect counterfeiting on Financial Statements
Translated title:
Disclosure of Fraud and the effectiveness of indicators to detect counterfeiting on Financial Statements
Summary:
This thesis examines the efficiency ratios in detecting fraud in financial statements and presents the most frequently occurring types of fraud falsified financial statements and the actions of the auditors for their detection.
The first chapter sets out the concept of fraud, the reasons for which it is committed describes the types of fraud and gives some useful information about the impact of fraud in enterprises all over the world.
In the second chapter we present analytically what an organization must do to get shielded. We analyze the risk assessment fraud prevention and detection actions and the role of internal audit.
The third chapter presents analytically the concept of financial statements fraud and what Financial Statement Fraud includes. We examine the responsibilities of Internal Auditors regarding Financial Statements fraud and the appropriate methodologies
The fourth chapter presents we develop the role of data analysis in fraud prevention and detection giving details of Audit software tests and data analysis reports in the area of financial statements fraud
The fifth chapter analyzes some important financial ratios that helps detecting fraudulence in financial statements and some previous studies.
The sixth chapter analyzes models that developed such as Healy model, Jones model, Beneish Model, Spathis Model Altman Z-score etc. all related to fraud detection activities.
Finally, the seventh chapter presents the final conclusions of the survey and some proposals for future research.
Main subject category:
Social, Political and Economic sciences
Keywords:
Fraud, Shielding, Data Analysis, Prevention and Detection, Healy model, De Angelo model, Jones Model, Modified Jones Model, Industry Model, Beneish Model (Probit Model), Spathis Model (Logit Model), UTADIS Methodology, Neural Network Models, Altman Z- score
File:
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THESIS_dkatsios_final.pdf
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