INTERNAL AUDIT AS A TOOL OF FRAUD MANAGEMENT

被引：0

作者：

Lament, Marzanna ^{[1
]}

机构：

[1] Univ Technol & Humanities, Chrobry St 31, PL-26600 Radom, Poland

来源：

AD ALTA-JOURNAL OF INTERDISCIPLINARY RESEARCH | 2014年 / 4卷 / 02期

关键词：

internal audit; frauds; management;

D O I：

暂无

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

Internal audit supports the process of organisation management and contributes to its increased effectiveness. One of its principal goals is detection of errors, including fraud which research shows to be a grave problem to enterprises due to both its rising numbers and value of losses it generates. Internal audit may be a protection against the risk of fraud by examining risks present in an enterprise as well as by evaluating correctness and efficiency of an internal control system. Research demonstrates it is a major source of fraud detection in enterprises analysed in respect of both global regions and company size.

引用

页码：22 / 25

页数：4

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