The role of internal audit as a tool for detecting fraud

Dorota BURZYŃSKA



Małgorzata JABŁOŃSKA



Abstrakt

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its perpetrators. Recent years, however, have seen a growing interest among entrepreneurs in implementing an independent and objective internal audit, which is the basis for good management. The aim of this article is to present the nature and role of internal audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process. The article discusses the basic issues related to fraud in enterprises. Particular attention is paid to highlighting the importance of the risk management process in the internal audit activity.

Słowa kluczowe:

internal audit, fraud, finances


Opublikowane
2018-10-31

Cited By / Share

BURZYŃSKA, D. ., & JABŁOŃSKA, M. . (2018). The role of internal audit as a tool for detecting fraud. Economic and Environmental Studies, 18(2 (46), 483–497. https://doi.org/10.25167/ees.2018.46.1

Autorzy

Dorota BURZYŃSKA 

Autorzy

Małgorzata JABŁOŃSKA 

Statystyki

Downloads

Download data is not yet available.


Licencja

Prawa autorskie (c) 2018 Economic and Environmental Studies

Creative Commons License

Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Użycie niekomercyjne – Na tych samych warunkach 4.0 Międzynarodowe.