Document Type

Article

Publication Date

5-2013

Publication Source

Cost Management

Abstract

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.

Inclusive pages

16-27

ISBN/ISSN

0899-5141

Document Version

Published Version

Comments

This document is provided for download with permission from the publisher. Permission documentation is on file.

Publisher

Cost Management/Thomson Reuters

Volume

27

Issue

3

Peer Reviewed

yes