June 2013
Beginner
288 pages
7h 42m
English
book
Statistical Techniques for Forensic Accounting: Understanding the Theory and Application of Data Analysis
by Saurav K. Dutta
Content preview from Statistical Techniques for Forensic Accounting: Understanding the Theory and Application of Data Analysis
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3. Preventive Measures: Corporate Governance and Internal Controls
The problems we have cannot be solved by thinking the way we thought when we created them.
—Albert Einstein
3.1. Introduction
There is widespread public recognition, supported by substantive academic research, that corporate governance is essential to protecting shareholder interests and is critical to the sustainability of a firm. Many large business failures have been attributed to lax corporate governance within firms that were ineffective in preventing the downfall or informing various stakeholders on a timely basis. Corporate governance is often defined as the system and processes by which organizations are directed and controlled. It deals with the alignment of the interests ...
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