Λογιστικά πρότυπα και έλεγχος - Διεθνής εμπειρία και ελληνικές προοπτικές
View/
Keywords
Διεθνή λογιστικά πρότυπα ; Ελληνικά λογιστικά πρότυπα ; Εσωτερικός έλεγχος ; IFRS ; GAAPAbstract
This diploma reviews current accounting standards in relation to internal and external audits and financial fraud phenomena. In particular, it examines the current legislative framework of Greek accounting standards and international accounting standards, the relationships between them and the benefits that arise from their application in Greece. It examines internal and external audits and their importance for both stakeholders and the state apparatus. Finally, we review some of the most well-known cases of financial scandals worldwide, which are related to inadequate and inefficient control of their financial statements.
Continuous review and control over the universal implementation of a common accounting standardization system is crucial for both the state and investors. Recent history has shown that financial scandals are capable of deconstructing the state and sometimes the entire world economy as it leads to large write-downs in the financial value of portfolio investment and results in domino effects in the banking sector and other businesses. Governments and supervisors need to create a secure and trusted information network to be aware of the implementation and effectiveness of procedures