Aspects Concerning the Relationship between Internal Audit and Fraud Risk
In the current economical situation, fraud cannot be regarded as an exception with random occurrence and limited effects on credit institution. Major fraud scandals that shook the financial markets required a rethinking of the organization and control of the banks to keep intact the trust of custome...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2016-07-01
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| Series: | Risk in Contemporary Economy |
| Online Access: | http://www.rce.feaa.ugal.ro/images/stories/RCE2016/LupascBaragan.pdf |
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doaj-efc817650adb4e5a977f1cdc9ee281b12020-11-24T23:05:14ZengDunarea de Jos University of Galati Risk in Contemporary Economy2067-05322067-05322016-07-013291296Aspects Concerning the Relationship between Internal Audit and Fraud RiskIoana Lupasc0Laura-Ana Baragan1Dunarea de Jos University of Galati, RomaniaDunarea de Jos University of Galati, RomaniaIn the current economical situation, fraud cannot be regarded as an exception with random occurrence and limited effects on credit institution. Major fraud scandals that shook the financial markets required a rethinking of the organization and control of the banks to keep intact the trust of customers. Identifying and assessing risks is a concern not only for managers, but also for internal and external auditors. Management may implement programs or measures to limit the risks or deciding to accept some risks. In order to identify the main causes generating fraud risk and increasing the quality of banking activity we used a quantitative research method that was based on a questionnaire administered individually, using SPSS.http://www.rce.feaa.ugal.ro/images/stories/RCE2016/LupascBaragan.pdf |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Ioana Lupasc Laura-Ana Baragan |
| spellingShingle |
Ioana Lupasc Laura-Ana Baragan Aspects Concerning the Relationship between Internal Audit and Fraud Risk Risk in Contemporary Economy |
| author_facet |
Ioana Lupasc Laura-Ana Baragan |
| author_sort |
Ioana Lupasc |
| title |
Aspects Concerning the Relationship between Internal Audit and Fraud Risk |
| title_short |
Aspects Concerning the Relationship between Internal Audit and Fraud Risk |
| title_full |
Aspects Concerning the Relationship between Internal Audit and Fraud Risk |
| title_fullStr |
Aspects Concerning the Relationship between Internal Audit and Fraud Risk |
| title_full_unstemmed |
Aspects Concerning the Relationship between Internal Audit and Fraud Risk |
| title_sort |
aspects concerning the relationship between internal audit and fraud risk |
| publisher |
Dunarea de Jos University of Galati |
| series |
Risk in Contemporary Economy |
| issn |
2067-0532 2067-0532 |
| publishDate |
2016-07-01 |
| description |
In the current economical situation, fraud cannot be regarded as an exception with random occurrence and limited effects on credit institution. Major fraud scandals that shook the financial markets required a rethinking of the organization and control of the banks to keep intact the trust of customers. Identifying and assessing risks is a concern not only for managers, but also for internal and external auditors. Management may implement programs or measures to limit the risks or deciding to accept some risks. In order to identify the main causes generating fraud risk and increasing the quality of banking activity we used a quantitative research method that was based on a questionnaire administered individually, using SPSS. |
| url |
http://www.rce.feaa.ugal.ro/images/stories/RCE2016/LupascBaragan.pdf |
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AT ioanalupasc aspectsconcerningtherelationshipbetweeninternalauditandfraudrisk AT lauraanabaragan aspectsconcerningtherelationshipbetweeninternalauditandfraudrisk |
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