Q-DMFCA and CFEBT methods as possibilities of incorrectness identification and fraud in accounting of a firm
The quality of reported accounging data as well as the quality and behaviour of their users finally influences the efficiency of an enterprises management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools are used. We present our proposal of the balance mode Q-DMFCA (Quick Detection Model (Material) Flow (Fraud) Cost Accounting) based on environmental acconting and MFCA (Material Flow Cost Accounting) as its method.