Open AccessTHE ROLE OF INTERNAL AUDIT IN THE SUPPRESSION AND PREVENTION OF CORPORATE FRAUD
Author(s) -
Юлия Мезенцева,
Yuliya Mezentseva,
Ксения Вердеш,
Ksenia Verdesh
Publication year - 2018
Language(s) - English
Resource type - Conference proceedings
DOI - 10.26526/conferencearticle_5c5060ceeb8df2.85068792
Subject(s) - internal audit , business , accounting , audit , internal control , corporate security , service (business) , information technology audit , computer security , joint audit , corporate governance , computer science , finance , marketing
The article presents the author's view on the role of internal audit in the prevention of corporate fraud, the main aspects of the internal audit service. Attention is paid to the consideration of the General signs of corporate crimes. Corporate fraud is considered as a significant threat to the economic security of the company, and the organization of an effective internal audit system – as one of the mechanisms to prevent them.