CORPORATE FRAUD & THE ROLES OF AUDITOR
(BANGLADESH PERSPECTIVE)
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Submitted To:
Tahmina Ahmed
Lecturer
Department Of Accounting And Information Systems
University Of Dhaka.
Submitted By:
Group No. 02
ID NAME
18003 Safiqur Rahman
18051 Mahadin Anik
18053 Mahmudul Islam
18073 Arnab Kumar Chakrabartty
18089 Abdullah Al Noman
18200 Namrata Chakma
Date of Submission:
November 11, 2014.
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This Report Includes The Following Contents
Chapter No. Contents Page No.
01.Introduction
1.1 Introduction. 03
1.2 Scope of the report. 03
1.3 Objective of the report. 03
1.4 Limitations of the report. 04
02.Literature
Review
2.1 What is corporate fraud? 04
2.2 Kinds of corporate frauds. 05
2.3 Reasons for corporate fraud. 05
2.4 Auditor's role. 06
2.5 Bangladesh perspective. 09
03.Findings Of The
Study
3.1 Findings of the study. 10
04.Conclusion &
Recommendations
4.1 Conclusion. 12
4.2 Recommendations. 13
05. References. 5.1 References. 14
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CHAPTER 1
INTRODUCTION
1.1 WHAT IS CORPORATE FRAUD AND WHAT WE ARE GOING TO DO
THROUGHOUT THE WHOLE REPORT?
The term 'Fraud' essentially includes the use of deception to make some personal gains for oneself
dishonestly obviously and create some losses for another within the organization or outside the
organization. Although definitions of corporate fraud vary in different situations, most of them are
based on these general themes.
The term 'Corporate Fraud' usually includes activities such as corruption, misuse of accounts,
payroll fraud, embezzlement, theft, conspiracy, money laundering, extortion and bribery.
Corporate fraud can be internal or external but must be related to the organizations anyway.
Throughout the whole report we will discuss the scope of the report, objective of the report,
limitations of the report. We will discuss the nature of the corporate fraud and the...