Summary:
The purpose of this study is to show ways to manage internal fraud cases in terms of a business, as well as the contribution of the Internal Audit Unit of the company in this process.
An internal fraud issue is, usually, revealed after a long time but causes, in a very short time, a huge negative impact on the entity.
Therefore, it is critical for the enterprise to be prepared of how to handle potential internal fraud cases and to have the right and competent people to manage fraud issues in the best possible way.
The role of Internal Audit in such cases is crucial, since it doesn’t only investigate the fraud, but at the same time provides significant assistance in the overall management of the internal fraud case.
Keywords:
fraud, internal audit, fraud risk, internal fraud, internal fraud cases
