摘要：The paper deals with the problem of economic fraud and the role of Internal Audit asa tool for preventing it. As the economic downturn intensifies, the possibility of disputesand other difficulties arises more frequently. More often employees and contracting parties try to shift their own losses on to other economic entities. When internal rules are brokenor either are not established, organizations are exposed to risks and problems that theyare often not used to dealing with.As the analyzed case study showed threats of an economic fraud can come also frominside the company. Embezzlement concerning expense reimbursement is one of the most“popular” ways to steal money from inside the company. To prevent such situations fromhappening Internal Audit Unit has to perform assurance and consulting actions to deterthis particular and any other type of fraud.When the actual fraud occurs an important element, is the properly divide roles betweenan internal auditor and the forensic specialist who is adequately prepared to lead theinvestigation, find evidence, and bring fraudsters to justice.
