文章基本信息

标题：Aspects Concerning the Relationship between Internal Audit and Fraud Risk
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作者：Ioana Lupasc ; Laura-Ana Bărăgan
期刊名称：Risk in Contemporary Economy
电子版ISSN：2067-0532
出版年度：2016
语种：English
出版社：Dunarea de Jos University of Galati
摘要：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.
关键词：audit;audit committee;fraud;fraud risk;internal audit.