Literaturnachweis - Detailanzeige
| Autor/inn/en | Osorio Piña, Nohemí Ester; Contreras Caceres, Maria Esmeralda; Davila Perez, Marvin Vladimir |
|---|---|
| Titel | Forensic Auditing as an Emerging Need in Higher Education Institutions |
| Quelle | In: Journal of Language and Linguistic Studies, 18 (2022) 3, S.536-548 (13 Seiten)Infoseite zur Zeitschrift
PDF als Volltext kostenfreie Datei |
| Zusatzinformation | ORCID (Osorio Piña, Nohemí Ester) ORCID (Contreras Caceres, Maria Esmeralda) ORCID (Davila Perez, Marvin Vladimir) |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
| Schlagwörter | Crime; Criminology; Audits (Verification); Financial Audits; Accounting; Higher Education; Deception; Identification; Ethics; Foreign Countries; Graduate Study; Colombia |
| Abstract | Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption within these. According to the above, this research was conducted in order to determine the perception that Public Accountants of the city of Cúcuta have about Forensic Auditing, a descriptive methodology was used where through the application of a survey to professionals affiliated to the Colombian Association of Public Accountants of the city of Cúcuta, it was possible to determine and analyze the perception they have on the subject, in addition to identifying which Higher Education Institutions teach this subject in their curricula. (As Provided). |
| Anmerkungen | Journal of Language and Linguistic Studies. Hacettepe Universitesi, Egitim Fakultesi B Blok, Yabanci Diller Egitimi Bolumu, Ingiliz Dili Egitimi Anabilim Dali, Ankara 06800, Turkey. e-mail: jllsturkey@gmail.com; Web site: http://www.jlls.org |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2024/1/01 |
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