Riscurile de fraudă pot afecta o tranzacție
Fraud risks may affect a transaction

Summary/Abstract: The article highlights a recurring gap in M&A due diligence: while financial, tax, legal and operational risks are thoroughly examined, fraud risks often remain under‑evaluated. This oversight allows organisational culture issues, governance weaknesses and control gaps to go undetected, increasing the likelihood that buyers inherit pre‑existing irregularities. In Romania, the problem is amplified by differing expectations between foreign investors and local sellers regarding governance standards. Strong financial performance can mask vulnerabilities, and the interaction between commercial pressure, weak controls and permissive organisational behaviour can significantly elevate fraud risk.

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