Specialty Internal Audit
Library of the Faculty of Economics and of the Faculty of Business Administration

2018-12-10

2018

Kotsalou Stavroula

Δημήτρης Καινούργιος, Αναπληρωτής Καθηγητής, Τμήμα Οικονομικών Επιστημών, Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών.

Reasons tempting employees towards fraud, the effects of fraud and the role of internal audit

English

Reasons tempting employees towards fraud, the effects of fraud and the role of internal audit

Through years, several cases have shown that fraudulent activities across organizations may irreparably harm business continuity. It is widely known that consequences arising by those deceitful actions could lead not only to financial burdens, but also to numerous corporate issues, with business stability being ton of the top. The reasons that justify such kind of actions, may be both company’s misappropriate culture and employees’ attitude. Given that day to day activities on international organizations have been extremely complex, the need of realizing and preventing relevant actions, is vital. A proper way of detecting or even eliminating any potential intention of such events, is the internal audit. Internal audit is responsible to provide reasonable assurance over the company’s procedures and prevent organization from relevant problems. Although it is essential for companies to implement internal audit, not all enterprises have been convinced of its need. Therefore, through my thesis, it will be clearer that internal auditors applying all proper processes, protect businesses from hazardous risks.

Social, Political and Economic sciences

Fraud, employees, company culture, fraud effects, internal audit

No

0

Yes

24

39 pages

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https://pergamos.lib.uoa.gr/uoa/dl/object/2837360