Guarding the Company against Dishonest Employees

Abstract

This paper, which in part includes historical analysis, examines the following questions: (a) Whose duty is it to guard against fraud, misappropriation and defalcation perpetrated by the employees? (b) To what extent are auditors and directors directly responsible for such detection and prevention? The issue will be analysed and explored from cases originating from the UK and Australia.

Citation

Hemraj, M.B. (2001), "Guarding the Company against Dishonest Employees", Journal of Financial Crime, Vol. 9 No. 1, pp. 90-95. https://doi.org/10.1108/eb026010