期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：Modern management of economic entities,regardless of the nature of society,whether it is a public or a private entity,cannot be developed without a rigorous and flexible control. Running a company requires a permanent and systematic control of the business. Fraud in general can be defined as cheating,dishonest act committed by someone,usually to make a material profit from the rights of others,and act as thieves sum stolen by fraud. The emergence of fraud in a company is an issue that must not be lost of sight by the management entity. Fraud detection in time can have significant negative effects for the entity. Some of the internal audit’s role in the entity consist in proposals and recommendations to mitigate the risk of fraud. In this aspect,internal auditors must notify management at the first clues of a fraud existence and support management in their actions.
