Μονάδα:
Κατεύθυνση Εσωτερικού ΕλέγχουΒιβλιοθήκη Τμήματος Οικονομικών Επιστημών και Τμήματος Διοίκησης Επιχειρήσεων και Οργανισμών
Ημερομηνία κατάθεσης:
2018-09-08
Συγγραφέας:
Οικονομάκης Νικόλαος
Στοιχεία επιβλεπόντων καθηγητών:
Δημήτριος Καινούργιος, Αναπληρωτής Καθηγητής, Τμήμα Οικονομικών Επιστημών, Σχολή Οικονομικών και Πολιτικών Επιστημών, Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών
Πρωτότυπος Τίτλος:
The role of internal audit in the prevention and detection of fraud
Γλώσσες εργασίας:
Αγγλικά
Μεταφρασμένος τίτλος:
Ο ρόλος του εσωτερικού ελέγχου στην πρόληψη και εύρεση της απάτης
Περίληψη:
Fraud is a risk that no organization can fully mitigate. The organizations are aware of that, therefore they are making significant attempts to mitigate its negative consequences by establishing effective fraud risk management procedures. Additionally to establishing the authorities and the roles of the management and the audit committee as the primary responsible party in the fraud risk management procedures, organizations are increasingly relying on the Internal Audit capabilities.
The increased expectations from the Internal Audit function in the mitigation of fraud comes from the certainty that it is a function which, focused as it is on adding value to the organization, is familiar with all its internal activities and processes. It is true that through the right execution of its role and activities, Internal Audit can significantly contribute to the fraud prevention and detection in an organization. Professional regulations covering Internal Audit offer liability to the Internal Auditors for the prevention and detection of fraud incidents that the organization is exposed to, as well as the organization’s way in which manages the fraud risks.
This Thesis aims to provide proof of the Internal Audit’s value in prevention and detection of fraud within the organization. It also analyzes the concept of fraud and the motives of the fraudster. The Thesis examines important issues in the modern organizational governance, more specific it examines the existence and the type of the Internal Audit function and its effort to prevent and detect fraud. This study uses a variety of important data in order to evaluate the role of Internal Audit in the prevention and detection of fraud, which expands our understanding of the Internal Audit’s value and importance in the battle against fraud.
The results of the survey which was conducted with the use of questionnaires shows that there is a significant positive view of the Internal Audit function from the participants of the survey. The result is not a surprise, since those organizations which have established an efficient Internal Audit function have increased the likelihood to prevent and detect fraud when it’s occurring.
Κύρια θεματική κατηγορία:
Κοινωνικές, Πολιτικές και Οικονομικές επιστήμες
Λέξεις-κλειδιά:
εσωτερικός έλεγχος
Αρ. σελίδων ευρετηρίου:
0
Αρ. βιβλιογραφικών αναφορών:
22
