Publication:
Assessing the Risk Of Fraud in the Internal Audit Mission

Simple item page
cris.sourceIdoai:irek.ase.md:123456789.1/131
dc.creatorBulat, Inga
dc.creatorPerciun, Rodica
dc.date2021-07-06T07:31:06Z
dc.date2021-07-06T07:31:06Z
dc.date2019-12
dc.date.accessioned2023-11-13T10:20:47Z
dc.date.available2023-11-13T10:20:47Z
dc.descriptionBULAT, Inga, PERCIUN, Rodica. Assessing the Risk Of Fraud in the Internal Audit Mission. CSIE Working Papers Series. December 2019, issue 14, pp. 27-36. ISSN 2537-6187.
dc.descriptionThe purpose of an internal audit is to provide advice and provide objective assurance on the effectiveness of the managerial internal control system by providing recommendations that ensure and contribute to improving the work of the public entity. By assessing systems, processes, high-risk activities in the presence of errors, fraud, irregularities or significant non-conformities. The reality shows that, depending on the determinants, synthesized in pressures, opportunities and attitudes, there are significant differences in the risk of fraud. Differences can be identified at different levels of the internal control system, areas of activity and in different times, between financial years. The risk of fraud and corruption must be managed by the entity's management but also regularly evaluated by the internal auditor in conducting audit engagements. The establishment, assessment of the control environment and the management of major risks with a high degree of fraud implies a concise mechanism of effective activities in the prevention of fraud and corruption at entity and process level. This article will outline the basics of fraud in the public entity, the assessment of fraud risk by internal auditors using non-statistical models and indicators.
dc.formatapplication/pdf
dc.identifier2537-6187
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/131
dc.identifier.urihttps://cris.ase.md/handle/123456789/3170
dc.languageen
dc.publisherASEM
dc.subjectinternal audit
dc.subjectfraud risk
dc.subjectinternal control
dc.subjectfraud
dc.subjectaudit mission
dc.subjectentity
dc.titleAssessing the Risk Of Fraud in the Internal Audit Mission
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Bulat_Perciun_WP_Issue14_2019.pdf
Size:
469.48 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Relaţii Economice Internaţionale