TERMIUM Plus®

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FRAUDE POTENTIELLE [1 record]

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Record 1 2024-07-31

English

Subject field(s)
  • Management Operations
  • Accounting
CONT

In order to perform effective risk assessment procedures, auditors are reminded to consider all three conditions that provide clues to the existence of a potential fraud. Forensic accountants often refer to these conditions as the "fraud triangle" ...

French

Domaine(s)
  • Opérations de la gestion
  • Comptabilité
CONT

Pour mettre en œuvre des procédures d'évaluation des risques efficaces, les auditeurs ne doivent pas oublier [de] tenir compte de l'ensemble des trois conditions qui constituent des indices de l'existence d'une fraude potentielle. Les juricomptables désignent fréquemment ces trois conditions comme constituant «le triangle de la fraude» [...]

Spanish

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