---
esco_uri: http://data.europa.eu/esco/skill/541cdc23-1eec-4520-81fc-3392eaf538ed
esco_label: "fraud detection"
relation: essential
onet_soc: 13-2011.00
source: model-knowledge
confidence: high
qa_count: 0
generator: gemma3:27b (prompt-designed and spot-checked by Claude)
generated: 2026-07-10
---

# fraud detection — Accountant

For an Accountant, 'fraud detection' isn’t about being a forensic investigator; it's about building *reasonable assurance* into everyday processes. It means going beyond simply verifying numbers to actively looking for anomalies that suggest intentional misrepresentation. Daily tasks include scrutinizing journal entries for unusual patterns (large, round-number entries, postings to strange accounts), performing robust reconciliations – bank statements, inventory counts, subledger to general ledger – and carefully reviewing expense reports for out-of-policy items or lack of supporting documentation. It's also about understanding *how* fraud happens in the specific industry your clients/company operate within; knowing common schemes is crucial.

## Weitere Anreicherung

Stage-2 source for future practitioner grounding: EconStor (open-access economics/finance literature).
