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Fraud Between Definition And Ways To Defraud Illustrated By Examples

Author

Listed:
  • Ionu? Sp?t?relu

    (University of Craiova Faculty of Economics and Business Administration)

  • Daniela Petec (C?linescu)

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

Auditors have a key role in the formulation of an opinion on the effective functioning of management and control systems of the operational programs co-financed by ESIF. International Auditing Standards states that the primary responsibility for preventing and detecting fraud lies with both top management and those responsible for governance of the entity. On the other hand, the auditors also play a role in the fight against fraud and should help Member States fulfill their obligations to prevent, detect and correct irregularities and fraud.

Suggested Citation

  • Ionu? Sp?t?relu & Daniela Petec (C?linescu), 2016. "Fraud Between Definition And Ways To Defraud Illustrated By Examples," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 125-132.
    • Handle: RePEc:aio:aucsse:v:1:y:2016:i:44:p:125-132
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    File URL: http://feaa.ucv.ro/AUCSSE/0044v1-012.pdf
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    More about this item

    Keywords

    Tax evasion; fraud; audit; legal framework; tax haven.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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