Internal audit and frauds Cover Image

Вътрешен одит и измами
Internal audit and frauds

Author(s): Plamen Iliev
Subject(s): Social Sciences, Economy, Education, National Economy, Business Economy / Management, Micro-Economics, Higher Education , Financial Markets, Public Finances, Business Ethics
Published by: Нов български университет
Keywords: Fraud; Abuse; Financial report; Control; Audit

Summary/Abstract: The subject is neither new nor an exception to modern economic life, and as seen in the introduction, it has long been used intentionally or not on a global scale and nationally. The article focuses on the different definitions of fraud and abuse as well as the possible definitions in the financial statements. There is a place for the possible motives for doing them, as well as the role of the internal audit to prevent them. There are also possible actions and approaches for their reduction, as well as recommendations for their legislative restriction.

  • Issue Year: 2017
  • Issue No: 1
  • Page Range: 93-101
  • Page Count: 9
  • Language: Bulgarian