apropiació indeguda d’actius

Auditoria

• ca
  apropiació indeguda d’actius
• es
  apropiación indebida de activos
• en
  misappropriation of assets
• fr
  détournement d’actifs
• fr
  détournement de biens
• norma ISA 240
• Involves the theft of an entity’s assets and is often perpetrated by employees in relatively small and immaterial amounts. However, it can also involve management who are usually more capable of disguising or concealing misappropriations in ways that are difficult to detect.