Сorporate Corruption and Functions of Independent and Internal Auditors

Сorporate Corruption and Functions of Independent and Internal Auditors

The article aims to clarify the modern concept of corruption, identify its type, and define the role of external (independent) and internal auditors in the fight against corporate corruption. Another objective is to start a debate on the development of accounting standards and auditing techniques to...

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Bibliographic Details
Main Author: Sergiy Ivakhnenkov
Format: Article
Language:English
Published: National University of Kyiv-Mohyla Academy 2017-12-01
Series:Наукові записки НаУКМА: Економічні науки
Subjects:
corruption
auditing
bribery
auditing standards
audit risk
audit
Online Access:http://spne.ukma.edu.ua/article/view/119792

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