Финансови измами и престъпления, извършвани с доходите на персонала от предприятията
Financial frauds and crimes committed with the income of the staff by the enterprises

Author(s): Maia Natchkova
Subject(s): Economy, Law, Constitution, Jurisprudence, Law on Economics, Financial Markets, Human Resources in Economy
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial frauds and crimes; income of the staff; independent financial audit
Summary/Abstract: This report highlights the financial frauds and crimes committed as a result of misappropriation of income of the staff. The objective of the report is to describe, characterise and analyze the main types of financial frauds and crimes related to material irregularities, deviations and non-conformities in income of the staff performed by the enterprises by presenting the specific approaches of the independent financial audit to the timely identification and prevention of such financial frauds and crimes. The object of this study refers to the main types of income of the staff -related financial frauds and crimes and the disclosure of such transactions in the enterprises’ financial statements. The subject of the study covers the analysis of the abilities of the certified public accountants – registered auditors who carry out independent financial audit to identify and prevent income of the staff -related financial frauds and crimes committed by the enterprises.

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