Corporate Governance

Corporate governance refers to the system of rules, practices and processes by which a company is directed and controlled. Corporate governance essentially involves balancing the interests of the stakeholders, such as shareholders, management, customers, suppliers,...

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The Fraud Triangle

There is no single reason behind fraud and any explanation of it needs to take account of various factors. Looking from the fraudster’s perspective, it is necessary to take account of: motivation of potential offenders conditions under which people can rationalise...

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