Corporate antifraud strategies – Ethics culture and occupational integrity

Anti-fraud strategy deployment in organization has a positive impact, demonstrated by reducing the probability of occurrence, detection time and materiality for fraud, however protecting corporate reputation, brand, management credibility, and business itself. Involving accounting profession in corporate governance processes, to ensure compliance, to present a true and fair view the financial statements of an organization, to minimize risks, including the fraud one, involves assigning new responsibilities and expanding its area of ​​deployment of the assurance engagement. The article identifies the main conductors of an anti-fraud strategy for success - work environment with high integrity, ethical organizational culture - being analyzed in terms of composition, development, implementation and qualitative analysis of efficiency and performance. The main factor influencing the occurrence of fraud is the ethics culture and business integrity developed in the company. Its evaluation and its continuous improvement are the corporate governance requirements and prerequisites for the development of an ethic, uncorrupted occupational environment, with a proactive attitude in the fight against fraud. The final chapter summarizes the necessary documentation to be used in developing and implementing anti-fraud strategy within the organization.