Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 128

1 Personal financial obligations may create pressure on management or employees with access to cash or other assets susceptible to theft to misappropriate those assets.

2 Adverse relationships between the entity and employees with access to cash or other assets susceptible to theft may motivate those employees to misappropriate those assets. For example, adverse relationships may be created by the following:Known or anticipated future employee layoffs.Recent or anticipated changes to employee compensation or benefit plans.Promotions, compensation, or other rewards inconsistent with expectations.