Accounting as an information and control system performs several functions. Despite partial discussion on the composition and content of accounting functions, especially among them takes control. On the one hand, accounting controls the available assets of the organization, on the other hand - is used as a tool for providing information for external and internal control and audit. This is because digital data and information generated accounting is essential for recruitment of facts and evidence in the control activity. Key words: еconomic, fraud control, audit, accounting, business crimes
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