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Manifestation and Identification of Fraud Risk in Accounting


  • DUCU Corina-Maria

    (“Constantin Brâncoveanu†University of Piteşti, F.F.A. Piteşti)


    (“Constantin Brâncoveanu†University of Piteşti, F.F.A. Piteşti)


In a world in which uncertainty and risk generate alternatives or options, economic life does not raise the question of choosing between risky situations and certain situations, but between different degrees of risk and different possible contexts. The existence of a wide range of risks with actual or potential impact on the enterprise’s activity is but a certainty, as well as their impact on the enterprise’s results. In accounting, identifying and taking on fraud risk contributes to giving increased attention to the financial and accounting activities achieved so that the desire of a true image reflected in the financial statements will not be overshadowed.

Suggested Citation

  • DUCU Corina-Maria & CHILAREZ DănuÈ›, 2013. "Manifestation and Identification of Fraud Risk in Accounting," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 236-241, May.
  • Handle: RePEc:tdt:annals:v:xix:y:2013:p:236-241

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    More about this item


    fraud; fraud risk; internal audit; external audit; enterprise;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting


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