<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of the research: literature analysis, internal audit research and questionnaires for the selected group of companies were carried out for the purpose of the article. The result: internal audit of micro-enterprises is implemented sporadically, so it is difficult to talk about its effectiveness, while in other entities it fulfills its role, provided it is properly carried out, which means while maintaining its independence and impartiality.</p></abstract>

The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of the research: literature analysis, internal audit research and questionnaires for the selected group of companies were carried out for the purpose of the article. The result: internal audit of micro-enterprises is implemented sporadically, so it is difficult to talk about its effectiveness, while in other entities it fulfills its role, provided it is properly carried out, which means while maintaining its independence and impartiality.

Internal Audit Tool for Minimizing the Risk of Fraud

Financial Internet Quarterly

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Internal Audit Tool for Minimizing the Risk of Fraud"}

The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of the research: literature analysis,...

Internal Audit Tool for Minimizing the Risk of Fraud

Publicado en línea: 14 feb 2019

Páginas: 49 - 68

Recibido: 10 jun 2017

Aceptado: 30 mar 2018

DOI: https://doi.org/10.2478/fiqf-2018-0005

Palabras clave
management, risk, internal audit, business transactions

© 2018 Elżbieta Klamut, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Internal Audit Tool for Minimizing the Risk of Fraud

Publicado en línea: 14 feb 2019

Páginas: 49 - 68

Recibido: 10 jun 2017

Aceptado: 30 mar 2018

DOI: https://doi.org/10.2478/fiqf-2018-0005

Palabras clavemanagement, risk, internal audit, business transactions

© 2018 Elżbieta Klamut, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Palabras clave
management, risk, internal audit, business transactions