Unit:
Specialty Internal AuditLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Bitsika Christina
Supervisors info:
Αλεξάκης Παναγιώτης , Καθηγητής, Τμήμα Οικονομικών Επιστημών, Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών
Original Title:
The effects of fraud and corruption and the role of internal audit
Translated title:
The effects of fraud and corruption and the role of internal audit
Summary:
Fraud and corruption always existed and will continue to exist. No matter how effective internal controls are, they cannot totally eliminate fraud. The impact of fraud and corruption is substantial for an organization and the role of its internal audit is of high importance, because detecting or even preventing fraud from occurring can lead to minimum or no loss.
In this dissertation thesis, we try to examine the effects of fraud and corruption and the role of internal audit. We start with definitions of fraud and corruption, we analyze the reasons of fraud, then we have a theoretical approach about the effects of fraud and corruption, we continue with fraud risk assessment and finally we examine the role of internal audit in fraud prevention and fraud detection.
For the purpose of this thesis, a survey was conducted through a questionnaire addressed to employees that work in companies that have an internal audit department. The findings of this survey are presented in the last section.
Main subject category:
Social, Political and Economic sciences
Keywords:
fraud, corruption, internal audit, fraud prevention, fraud detection, fraud risk assessment