000			00837npc a2200157Ia 4500
008			140613s2013 xx 000 0 und d
060			_a658.47
100			_aGUPTA, SANJEEV
245			_aRegulatory initiatives and measures to curb corporate frauds
260			_c2013
300			_a66-75
520			_aFraud is an act of international deception resulting in disadvantage to others, meant to induce others to part with something of value or to surrender a legal right. deception is to create a deliberate misrepresentation, a misleading falsehood ora concealment of information. Financial frauds can range from a minor employee theft to large scale of misappropriation of assets and manipulation of financial statement reporting.
653			_aFRAUDS
773			_oP15177 _nM _921602 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c12347 _d12347