Page 285 - Microsoft Word - 00 ACCA F1 Notes Prelims.docx
P. 285
Fraud, fraudulent behaviour, and their prevention in business
The duties of management in
preventing and detecting fraud
8.1 The duties of management
The duties of management can be split between:
The duties of The duties of
the board of The duties of the employees
directors audit committee generally
to maintain a to monitor and will include
review internal
sound system fraud detection
of internal control and risk and prevention
control
279
