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Internal Audit Tool for Minimizing the Risk of Fraud

Author

Listed:
  • Klamut Elżbieta

    (University of Social Sciences, Łódź, Poland, ORCID 0000-0002-4304-0665.)

Abstract

The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of the research: literature analysis, internal audit research and questionnaires for the selected group of companies were carried out for the purpose of the article. The result: internal audit of micro-enterprises is implemented sporadically, so it is difficult to talk about its effectiveness, while in other entities it fulfills its role, provided it is properly carried out, which means while maintaining its independence and impartiality.

Suggested Citation

  • Klamut Elżbieta, 2018. "Internal Audit Tool for Minimizing the Risk of Fraud," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(1), pages 49-68, March.
    • Handle: RePEc:vrs:finiqu:v:14:y:2018:i:1:p:49-68:n:2
    DOI: 10.2478/fiqf-2018-0005
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    More about this item

    Keywords

    management; risk; internal audit; business transactions;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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