TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FRAUDE REPORTS DIFFERES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-05-20

English

Subject field(s)
  • Accounting
DEF

The act of fraudulently withholding cash receipts and covering up the current deficiency by depositing subsequent receipts. The process continues indefinitely until restitution is made or the stratagem is discovered or covered up by a fraudulent bookkeeping entry.

French

Domaine(s)
  • Comptabilité
DEF

Fraude qui consiste pour un employé malhonnête à s'approprier une partie des paiements reçus par son employeur et à dissimuler ce détournement de fonds en déposant des sommes reçues subséquemment.

OBS

Ce procédé peut se continuer indéfiniment, du moins jusqu'à ce que la fraude soit découverte ou que l'employé malhonnête restitue la somme volée ou dissimule son vol au moyen d'une écriture portée frauduleusement au débit d'un compte de charges.

Spanish

Campo(s) temático(s)
  • Contabilidad
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