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Aspects Concerning the Relationship between Internal Audit and Fraud Risk

Author

Listed:
  • Ioana Lupasc

    (Dunarea de Jos University of Galati, Romania)

  • Laura-Ana Baragan

    (Dunarea de Jos University of Galati, Romania)

Abstract

In the current economical situation, fraud cannot be regarded as an exception with random occurrence and limited effects on credit institution. Major fraud scandals that shook the financial markets required a rethinking of the organization and control of the banks to keep intact the trust of customers. Identifying and assessing risks is a concern not only for managers, but also for internal and external auditors. Management may implement programs or measures to limit the risks or deciding to accept some risks. In order to identify the main causes generating fraud risk and increasing the quality of banking activity we used a quantitative research method that was based on a questionnaire administered individually, using SPSS.

Suggested Citation

  • Ioana Lupasc & Laura-Ana Baragan, 2016. "Aspects Concerning the Relationship between Internal Audit and Fraud Risk," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 291-296.
    • Handle: RePEc:ddj:fserec:y:2016:p:291-296
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    Cited by:

    1. Viorica IOAN & Costinela FORTEA, 2019. "Risks in the Credit Process, Prevention Methods and their Coverage," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 141-147.

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