Page 122 - Demo

جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 122 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية Turnover in accounting personnel or other deficiencies in accounting and information processes can create an opportunity for misstatement. Weak internal controls where there is accessible cash or with inventory or other valuable assets, especially if the assets are small or easily removed.Third: Rationalization: Represent an attitude, character, or set of ethicalvalues exists that allows management or employees to commit a dishonest act, or they are in an environment that imposes sufficient pressure that causes them to rationalize committing a dishonest act. If employees are always underpaid. Chances of cash embezzlement is higher If the CEO or other top managers display a significant disregard for the financial reporting process, such as consistently issuing overly optimistic forecasts, or they are overly concerned about meeting analysts’ earnings forecasts, fraudulent financial reporting is more likely.