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Fisk of Fraud in Small and Medium Enterprises
[Rizika podvodu v malých a středních podnicích]

Author

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  • Libuše Müllerová

Abstract

The article is dealing with the issue of fraud and the circumstances of its commitment in SME. It mentions possible ways of fraud, which concern either stealing of the assets or fraudulent presentation of the financial statement. The former can be done mainly by employees, the latter mostly by management or owners. The fraud can be also committed by both groups with help of third parties. The fraud can be identified by general indicators of firm's culture or by specific indicators monitoring the condition or opportunities for a fraud. The consequences of a fraud can get manifested in a financial loss or in the other forms of losses. The risks of fraud can be lowered down by support of ethical principles in the firm, by implementation of internal control system and the delegation of competences and responsibility within the firm.

Suggested Citation

  • Libuše Müllerová, 2006. "Fisk of Fraud in Small and Medium Enterprises [Rizika podvodu v malých a středních podnicích]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(4), pages 50-55.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:4:id:194:p:50-55
    DOI: 10.18267/j.cfuc.194
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    More about this item

    Keywords

    Fisk of Fraud; Stealing of the Assets; Fraudulent Presentation; Riziko podvodu; Zpronevěra; Podvodné vykazování;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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