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Internal Control Tools to Strengthen the Fight Against Fraud in the European Union

Author

Listed:
  • Irina-Stefana Cibotariu

    („Stefan cel Mare” University of Suceava, Romania)

Abstract

This paper aims to systematically reconstruct and analyze both typical and atypical models of fraud schemes prevalent in various sectors and channels of the modern landscape. It seeks to explore and delineate the evolving tools and strategies developed to combat the spread of fraud. The primary focus is not to provide an exhaustive analysis of the entire scope of specialized literature on fraud, but rather to offer an insightful description of various forms of fraudulent behavior within a company context, highlighting their prevalence and consequences. This approach allows for a nuanced understanding of fraud dynamics, contributing significantly to the field of fraud detection and prevention.

Suggested Citation

  • Irina-Stefana Cibotariu, 2023. "Internal Control Tools to Strengthen the Fight Against Fraud in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 46-52, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:46-52
    as

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    References listed on IDEAS

    as
    1. Martin J. Conyon & Lerong He, 2016. "Executive Compensation and Corporate Fraud in China," Journal of Business Ethics, Springer, vol. 134(4), pages 669-691, April.
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    More about this item

    Keywords

    audit; fraud; internal control tools; irregularity; European Union;
    All these keywords.

    JEL classification:

    • K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • K49 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Other

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