Branches of fraud tree and conditions of their growth

Straipsnio tikslas – išskirti ir ištirti apgaulių medžio šakas ir jų augimo sąlygas. Straipsnyje nagrinėjama apgaulės samprata apskaitos ir audito mokslų kontekste, pateikiama apgaulių medžio koncepcija. Išskiriamos ir analizuojamos šios apgaulių medžio šakos: 1) neteisėtas turto pasisavinimas; 2) apgaulingas apskaitos tvarkymas; 3) korupcija; 4) mokestiniai nusikaltimai; 5) apgaulingi pranešimai; 6) kitos apgaulės. Nagrinėjamos svarbiausios sąlygos apgaulėms daryti, kurios dažniausiai atsiranda dėl įmonės vadovų ir darbuotojų nekompetentingumo ir aplaidumo, netinkamos įmonės organizacinės valdymo struktūros, silpnos vidaus kontrolės sistemos būklės ir kt.Types of fraud differ: they are made in various areas of human activity, they are done by different people, motives for committing fraud are various, and in addition, there are different conditions and causes which led to a number of deceptions. Frauds are very diverse in size, character, and influence on performance results. Some frauds are detected quickly, can be legally and financially evaluated, detection of other frauds may take several months and even years. Countless number of frauds is not detected. Due to the different types of fraud, the occurrence conditions, reasons and motives, it is not possible and not inappropriate to give a general definition of fraud. An analysis of the various classifications of fraud, it is proposed to exclude groups of fraud species, e.i. independent fraud tree branches: 1) misappropriation of assets, 2) fraudulent record keeping, 3) corruption, 4) tax crimes, 5) conversion of services, 6) false reports, 7) other fraud. A wide variety of fraud can happen in these tree branches, e.i. formation of the new subdivisions of the tree. Growth of fraud tree branches and subdivisions depends on favorable conditions. All these conditions can be categorized into 4 groups: 1) conditions relating to the company's management and employees, 2) conditions associated with the company's organizational structure, activities and operations performed, 3) conditions related to accounting, auditing and internal control systems, 4) external conditions. Corporate executives, department managers, accountants, internal auditors and all employees must continually look for ways and means for revealing any kind of fraud, investigate the motives and reasons for committing fraud. It is important to prepare fraud prevention system, which ensures that all conditions for committing fraud are eliminated