Internal Control Tools to Strengthen the Fight Against Fraud in the European Union
This paper aims to systematically reconstruct and analyze both typical and atypical models of fraud schemes prevalent in various sectors and channels of the modern landscape. It seeks to explore and delineate the evolving tools and strategies developed to combat the spread of fraud. The primary f...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2024-02-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/6.pdf |
| _version_ | 1797316708603527168 |
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| author | Irina-Stefana Cibotariu |
| author_facet | Irina-Stefana Cibotariu |
| author_sort | Irina-Stefana Cibotariu |
| collection | DOAJ |
| description | This paper aims to systematically reconstruct and analyze both typical and atypical models of
fraud schemes prevalent in various sectors and channels of the modern landscape. It seeks to
explore and delineate the evolving tools and strategies developed to combat the spread of fraud.
The primary focus is not to provide an exhaustive analysis of the entire scope of specialized
literature on fraud, but rather to offer an insightful description of various forms of fraudulent
behavior within a company context, highlighting their prevalence and consequences. This
approach allows for a nuanced understanding of fraud dynamics, contributing significantly to the
field of fraud detection and prevention. |
| first_indexed | 2024-03-08T03:23:15Z |
| format | Article |
| id | doaj.art-2a64bc4598074fd092fef1d48b254b45 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-03-08T03:23:15Z |
| publishDate | 2024-02-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-2a64bc4598074fd092fef1d48b254b452024-02-12T08:08:12ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272024-02-01XXIII24652Internal Control Tools to Strengthen the Fight Against Fraud in the European Union Irina-Stefana Cibotariu0„Stefan cel Mare” University of Suceava, Romania This paper aims to systematically reconstruct and analyze both typical and atypical models of fraud schemes prevalent in various sectors and channels of the modern landscape. It seeks to explore and delineate the evolving tools and strategies developed to combat the spread of fraud. The primary focus is not to provide an exhaustive analysis of the entire scope of specialized literature on fraud, but rather to offer an insightful description of various forms of fraudulent behavior within a company context, highlighting their prevalence and consequences. This approach allows for a nuanced understanding of fraud dynamics, contributing significantly to the field of fraud detection and prevention. https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/6.pdfauditfraudinternal control toolsirregularityeuropean union |
| spellingShingle | Irina-Stefana Cibotariu Internal Control Tools to Strengthen the Fight Against Fraud in the European Union Ovidius University Annals: Economic Sciences Series audit fraud internal control tools irregularity european union |
| title | Internal Control Tools to Strengthen the Fight Against Fraud in the European Union |
| title_full | Internal Control Tools to Strengthen the Fight Against Fraud in the European Union |
| title_fullStr | Internal Control Tools to Strengthen the Fight Against Fraud in the European Union |
| title_full_unstemmed | Internal Control Tools to Strengthen the Fight Against Fraud in the European Union |
| title_short | Internal Control Tools to Strengthen the Fight Against Fraud in the European Union |
| title_sort | internal control tools to strengthen the fight against fraud in the european union |
| topic | audit fraud internal control tools irregularity european union |
| url | https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/6.pdf |
| work_keys_str_mv | AT irinastefanacibotariu internalcontroltoolstostrengthenthefightagainstfraudintheeuropeanunion |