Internal Audit as a Tool to Reduce the Risk of Fraud and Abuse

Agnieszka Skoczylas-Tworek
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引用次数: 1

Abstract

Abstract Objective The purpose of the publication is to present auditing as a tool to reduce the risk of fraud and abuse. The article describes the role of auditing in minimizing fraud, its application in business entities and its effectiveness. It presents the role of both internal and external auditing in reducing fraud. Methodology Both the qualitative and quantitative methods were applied in the publication. The former was used for the purpose of presenting the application of auditing in business practice, and the latter to describe the effectiveness of its operation. Findings The results of the analysis showed that auditing is an effective tool for reducing fraud and abuse. Significant effectiveness in this regard is exhibited by internal audit services. Value Added The publication is part of a series of articles describing tools for reducing fraud and abuse. It shows the application of selected tools at the organizational level and their effectiveness. It also helps answer the question concerning the validity of the tools’ implementation and provides a premise for further research to develop a comprehensive model for combating fraud in business entities. Recommendations Research on the use of auditing as a tool for reducing fraud and abuse should be conducted with a breakdown of entities by industry. This will allow verification of which industry is characterized by the greatest use of auditing in this regard. It will also make it possible to assess the effectiveness of the measures taken to minimize the risk of fraud by industry entities.
内部审计作为减少舞弊和滥用风险的工具
本出版物的目的是将审计作为一种降低欺诈和滥用风险的工具。本文描述了审计在减少舞弊方面的作用、审计在企业中的应用以及审计的有效性。它提出了内部审计和外部审计在减少舞弊方面的作用。方法采用定性和定量相结合的方法。前者用于展示审计在商业实践中的应用,后者用于描述审计运作的有效性。分析结果表明,审计是减少舞弊和滥用的有效工具。内部审计服务在这方面表现出显著的效力。该出版物是一系列描述减少欺诈和滥用工具的文章的一部分。它显示了所选工具在组织层面的应用及其有效性。它还有助于回答有关工具实施有效性的问题,并为进一步研究开发打击商业实体欺诈的综合模型提供前提。关于利用审计作为减少欺诈和滥用的工具的研究,应按行业对实体进行分类。这样就可以核查哪个行业在这方面最多地使用审计。它还将使评估为尽量减少工业实体欺诈风险所采取措施的有效性成为可能。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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