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Misappropriation of assets is defined as fraud for personal gain. It is the most common type of fraud found among employees and frequently includes theft of cash and inventory.
Misappropriation of asserts, better yet, fraud in general, is relevant to and pivotal for accountants, auditors, and people in business for the simple fact that the losses from fraud affects the economy as a whole. "Fraud is not [just] an accounting problem; it is a social phenomenon." (Wells 2004) Accountants, auditors, and business people all separate but similar responsibilities to uphold, in reference to the general public and agencies overseeing their performance...
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