Accesso libero

Internal Audit as a Tool to Reduce the Risk of Fraud and Abuse

INFORMAZIONI SU QUESTO ARTICOLO

Cita

Abbasi, A., Albrecht, C., Vance, A., & Hansen, J. (2012). MetaFraud: A Meta-Learning Framework for Detecting Financial Fraud. Mis Quarterly, 36(4), 1293–1327. Search in Google Scholar

Abbott, L., Park, Y., & Parker, S. (2000). The Effects of Audit Committee Activity and Independence on Corporate Fraud. Managerial Finance, 26(11), 55–67. DOI: 10.1108/03074350010766990. Open DOISearch in Google Scholar

ACFE (2022). Occupational Fraud 2002–2022: A Report to the Nations, Report to the Nations Archive. Retrieved from https://acfe.com. Search in Google Scholar

ACFE (2022).How Is Occupational Fraud committed?”. Occupational Fraud 2022: A Report to the Nation. Retrieved from https://acfe.com. Search in Google Scholar

ACFE (2018). Report to the Nations. 2018 Global Study on Occupational Fraud and Abuse. Government Edition. https://www.acfe.com/uploadedFiles/ACFE_Website/Content/rttn/2018/RTTN-Government-Edition.pdf. Search in Google Scholar

Albrecht, W., Albrecht, C., Albrecht, C., & Zimbelman, M. (2016). Fraud Examination. United States of America: Gengage Learning. Search in Google Scholar

Alfian, A. H., Purnamasari, V., & Nugrahini, D. E. (2022). A Conceptual Framework for Reducing Fraud Financial Statement in Financial Business Practice. In L. Barolli (Eds.), Complex, Intelligent and Software Intensive Systems. CISIS 2022. Lecture Notes in Networks and Systems, Vol. 497. Cham: Springer. DOI: 10.1007/978-3-031-08812-4_34. Open DOISearch in Google Scholar

Alissa, W., Capkun, V., Jeanjean, T., & Suca, N. (2014). An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Auditor Performance. Accounting Organizations and Society, 39(7), 495–510. DOI: 10.1016/j.aos.2014.06.003. Open DOISearch in Google Scholar

Atmadja, A. T., Saputra, K. A. K., & Manurung, D. T. H. (2019). Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention. European Research Studies Journal, 22(3), 201–214. Search in Google Scholar

Bekiaris, M., & Papachristou, G. (2017). Corporate and Accounting Fraud: Types, Causes and Fraudster’s Business Profile. Corporate Ownership & Control, 15(1). DOI: 10.22495/cocv15i1c2p15. Open DOISearch in Google Scholar

Dang, H., & Shane, J. S. (2020). Fraud and Abuse Schemes in the Disadvantaged Business Enterprise Program. Journal of Legal Affairs and Dispute Resolution in Engineering and Construction, 12(3). Retrived from https://ascelibrary.org. Search in Google Scholar

Dede, R., & Eko, G. S. (2020). The Effect of Investigative, Independent Audit and Due Professional Care Audits on the Effectiveness of the Implementation of Fraud Procedures Moderated by Social Pressure in the Internal Audit Department of pt. Indoagung Multikreasi Ceramic Industri & pt. Wijaya Distribution. Asia Pacific Fraud Journal, 5(1). DOI: 10.21532/apfjournal.v5i1.138. Open DOISearch in Google Scholar

Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal Control Weaknesses and Financial Reporting Fraud. Auditing: A Journal of Practice & Theory, 36(3), 45–69. DOI: 10.2308/ajpt51608. Open DOISearch in Google Scholar

Ernst and Young (2007). Zarządzanie ryzykiem nadużyć. www.antykorupcja.gov.pl/download/4/5295/Zarzadzanieryzykiemnaduzy.pdf. Search in Google Scholar

IIA (2017). International Standards for the Professional Practice of Internal Auditing. Standardy. Instytut Audytorów Wewnętrznych IIA Polska. Search in Google Scholar

Jalil, F. Y. (2018). Internal Control, Anti-Fraud Awareness, and Prevention of Fraud. Etikonomi: Jurnal Ekonomi, 17(2), 297–306. DOI: 10.15408/etk.v17i2.7473. Open DOISearch in Google Scholar

Kalovya, O. Z. (2020). Determinants of occupational fraud losses: offenders, victims and insights from fraud theory. Journal of Financial Crime, 30(2), 361–376. DOI: 10.1108/JFC-10-2019-0136. Open DOISearch in Google Scholar

Kapała, P. (2017). Upadłość Enron, czyli jedna z największych na świecie. Retrieved from http://restrukturyzacja.pl/2017/11/13/skandal-enron-czyli-jedna-najwiekszych-upadlosci-swiecie/. Search in Google Scholar

KSB (2019). Załącznik nr 1.5 do uchwały Nr 3430/52a/2019 Krajowej Rady Biegłych Rewidentów z dnia 21 marca 2019 r. 4146,1.5 KSB 240.pdf. Retrieved from https://pibr.org.pl. Search in Google Scholar

Kutera, M. (2008). Rola audytu finansowego w wykrywaniu przestępstw gospodarczych. Warszawa: Difin. Search in Google Scholar

Kutera, M. (2016). Nadużycia finansowe, wykrywanie i zapobieganie. Warszawa: Difin. Search in Google Scholar

Lokanan, M. E. Aujla, I. (2020). Mapping the Individual and Structural Theories of Financial Crimes. Journal of Financial Crime, 28(2), 420–432. DOI: 10.1108/JFC-12-2019-0165. Open DOISearch in Google Scholar

Surdykowska, S. T. (2012). Ryzyko finansowe w środowisku globalnej gospodarki. Warszawa: Difin. Search in Google Scholar

Szczepankiewicz, E. I. (2016). Rewizja finansowa, audyt wewnętrzny a audyt śledczy w wykrywaniu oszustw gospodarczych. In Studia i Prace Kolegium Zarządzania i Finansów, Szkoła Główna Handlowa, vol. 152 (pp. 73–93). Search in Google Scholar

Wells, J. (2007). Corporate Fraud Handbook: Prevention and Detection. John Wiley & Sons Inc. Search in Google Scholar

Związek Przedsiębiorstw Finansowych w Polsce (ZPF) 2022. Nadużycia w sektorze finansowym, Raport z badania, Raport z nadużyć finansowych. Retrieved from https://zpf.pl/raports/naduzycia-w-sektorze-finansowym/. Search in Google Scholar

eISSN:
2543-831X
Lingua:
Inglese
Frequenza di pubblicazione:
4 volte all'anno
Argomenti della rivista:
Business and Economics, Business Management, Management, Organization, Corporate Governance, other