Assessing the Risk of Fraud in the Internal Audit Missio

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dc.contributor.authorBulat, Inga
dc.contributor.authorPerciun, Rodica
dc.date.accessioned2020-06-19T12:08:24Z
dc.date.available2020-06-19T12:08:24Z
dc.date.issued2019
dc.descriptionBibliogr.: pp. 35 - 36 (10 titl.). JEL classification: H83, G32, M42, C33.en_EN
dc.description.abstractThe 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.en_EN
dc.identifier.citationBULAT, Inga, PERCIUN, Rodica. Assessing the Risk of Fraud in the Internal Audit Mission. In: Center for Studies in European Integration Working Papers Series. 2019, nr. 14, pp. 27-36. eISSN: 2537-6187.en_EN
dc.identifier.issn2537-6187
dc.identifier.urihttps://rses.ince.md/handle/123456789/942
dc.language.isoenen_EN
dc.publisherCenter for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM)en_EN
dc.subjectinternal auditen_EN
dc.subjectfraud risken_EN
dc.subjectinternal controlen_EN
dc.subjectfrauden_EN
dc.subjectaudit missionen_EN
dc.subjectentityen_EN
dc.titleAssessing the Risk of Fraud in the Internal Audit Missioen_EN
dc.typeArticleen_EN

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