Unit:
Specialty Internal AuditLibrary of the Faculty of Economics and of the Faculty of Business Administration
Supervisors info:
Dr. Panayiotis Alexakis, Professor, Department of Economics, National and Kapodistrian University of Athens
Dr. George Dotsis, Lecturer, Department of Economics, National and Kapodistrian University of Athens
Dr. Dimitris Kenourgios, Associate Professor, Department of Economics, National and Kapodistrian University of Athens
Original Title:
Accountant's perceptions regarding fraud detection and prevention methods in Greece
Translated title:
Accountant's perceptions regarding fraud detection and prevention methods in Greece
Summary:
This master thesis investigates the effectiveness and the extend of detection and prevention methods of fraud which are used from external auditors, internal auditors, fraud examiners and accountants. In order to examine the purpose of this study a survey was administered to twenty five participants consisted from external auditors, internal auditors, and fraud examiners.The results indicate as the mostly used methods internal control review and improvement, corporate code of conducts/ethics policy, reference check on employees and employment contracts. As the most effective methods/techniques indicates bank reconciliations, cash reviews, fraud auditing and fraud detection and prevention training. In addition the respondents indicate as the mostly used technologies password protection, virus protection and firewalls. As the most effective technologies indicates virus protection, firewalls, filtering software and password protection.
Main subject category:
Social, Political and Economic sciences
Keywords:
fraud, prevention, detection
File:
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Master Thesis (MBA-Internal Audit) Mesaris Stavros.pdf
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File access is restricted only to the intranet of UoA.