Auditing for the Corporate Fraud Prevention
The main threats to business are: competitors; supervisory and investigative bodies; tax system; crisis developments; currency exchange rates and so on. However, the world experience of recent decades has shown that not only external phenomena but also own employees can be perceived as tangible thre...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-10-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-10_0-pages-296_300.pdf |
| _version_ | 1819098900035796992 |
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| author | Nazarova Karina O. Kopchikova Inna V. |
| author_facet | Nazarova Karina O. Kopchikova Inna V. |
| author_sort | Nazarova Karina O. |
| collection | DOAJ |
| description | The main threats to business are: competitors; supervisory and investigative bodies; tax system; crisis developments; currency exchange rates and so on. However, the world experience of recent decades has shown that not only external phenomena but also own employees can be perceived as tangible threats to business. On the part of the staff, there are, for various reasons, provocations, errors, deception or fraud, which could infringe security of enterprise. The article examines the status and dynamics of corporate fraud in Ukraine and in the world, the most common ways of detecting fraud, the methods that are used to counter it, as well as preventive means. The need to counter fraud within the corporate organization has been substantiated, efficiency of the internal and the external audits in detecting and preventing deception and fraud of employees of enterprise has been proven. The existing ways of detecting fraud in Ukraine were analyzed. |
| first_indexed | 2024-12-22T00:38:19Z |
| format | Article |
| id | doaj.art-3433df7a31f34e929f5206aa9cc27c8b |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-22T00:38:19Z |
| publishDate | 2017-10-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-3433df7a31f34e929f5206aa9cc27c8b2022-12-21T18:44:45ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2017-10-0110477296300Auditing for the Corporate Fraud PreventionNazarova Karina O.0Kopchikova Inna V.1Doctor of Sciences (Economics), Professor, Head of the Department, Department of Financial Analysis and Audit, Kyiv National University of Trade and EconomicsPostgraduate Student, Department of Financial Analysis and Audit, Kyiv National University of Trade and EconomicsThe main threats to business are: competitors; supervisory and investigative bodies; tax system; crisis developments; currency exchange rates and so on. However, the world experience of recent decades has shown that not only external phenomena but also own employees can be perceived as tangible threats to business. On the part of the staff, there are, for various reasons, provocations, errors, deception or fraud, which could infringe security of enterprise. The article examines the status and dynamics of corporate fraud in Ukraine and in the world, the most common ways of detecting fraud, the methods that are used to counter it, as well as preventive means. The need to counter fraud within the corporate organization has been substantiated, efficiency of the internal and the external audits in detecting and preventing deception and fraud of employees of enterprise has been proven. The existing ways of detecting fraud in Ukraine were analyzed.http://www.business-inform.net/export_pdf/business-inform-2017-10_0-pages-296_300.pdfauditinginternal auditindependent (external audit)corporate fraudriskcontrol |
| spellingShingle | Nazarova Karina O. Kopchikova Inna V. Auditing for the Corporate Fraud Prevention Bìznes Inform auditing internal audit independent (external audit) corporate fraud risk control |
| title | Auditing for the Corporate Fraud Prevention |
| title_full | Auditing for the Corporate Fraud Prevention |
| title_fullStr | Auditing for the Corporate Fraud Prevention |
| title_full_unstemmed | Auditing for the Corporate Fraud Prevention |
| title_short | Auditing for the Corporate Fraud Prevention |
| title_sort | auditing for the corporate fraud prevention |
| topic | auditing internal audit independent (external audit) corporate fraud risk control |
| url | http://www.business-inform.net/export_pdf/business-inform-2017-10_0-pages-296_300.pdf |
| work_keys_str_mv | AT nazarovakarinao auditingforthecorporatefraudprevention AT kopchikovainnav auditingforthecorporatefraudprevention |