The Role of Auditing in the Prevention of Embezzlement
Author(s):
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Abstract:

In this article, the researcher investigated the strategies for identification, detection and prevention of embezzlement using the following methods and resources: a descriptive method, library resources related to current laws, interviews with a some experts including accountant agents, financial and support staff, suppliers and the graduates of MA of accounting and auditing and law experts and studying judicial cases on embezzlement by the police staff. The results show auditing ca identify, detect and offer appropriate tools and options to prevent embezzlement; therefore due to the important role auditing in financial crime prevention it is suggested that an auditing unit be established in Inspection Police of NAJA or put the current accounting center in the Planning and Budgeting Section into more effective use.

Article Type:
Research/Original Article
Language:
Persian
Published:
Supervision & Inspection, Volume:8 Issue:29, 2014
Pages:
117 - 150
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