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Home / Conferences / Modern problems of an economic safety, accounting and the right in the Russian Federation / Modern problems of an economic safety, accounting and the right in the Russian Federation. Vol.3
THE ROLE OF INTERNAL AUDIT IN THE SUPPRESSION AND PREVENTION OF CORPORATE FRAUD
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THE ROLE OF INTERNAL AUDIT IN THE SUPPRESSION AND PREVENTION OF CORPORATE FRAUD
UDK 33 Экономика. Экономические науки GRNTI 06.81 Экономика и организация предприятия. Управление предприятием OKSO 38.05.01 Экономическая безопасность BBK 65 Экономика. Экономические науки TBK 77 Экономика. Бухгалтерский учет. Финансы
Mezentseva Yuliya 1
Verdesh Ksenia 2
Authors:
1.  Don State Technical University (Department " Economic security, accounting and law", Associate Professor)
employee from 01.07.2011 until now
Rostov-na-Donu, Rostov-on-Don, Russian Federation
2.  Don State Technical University
student
Rostov-on-Don, Russian Federation
Type:
Сonference article
DOI:
https://doi.org/10.26526/conferencearticle_5c5060ceeb8df2.85068792
Published:
29.01.2019
Subject area:
UDK 33 Экономика. Экономические науки
GRNTI 06.81 Экономика и организация предприятия. Управление предприятием
OKSO 38.05.01 Экономическая безопасность
BBK 65 Экономика. Экономические науки
TBK 77 Экономика. Бухгалтерский учет. Финансы
Language:
Russian
Keywords:
Fraud, corporate fraud, economic security, threats to economic security, classification, risks, internal audit, internal audit standards
Abstract and keywords
Abstract (English):
The article presents the author's view on the role of internal audit in the prevention of corporate fraud, the main aspects of the internal audit service. Attention is paid to the consideration of the General signs of corporate crimes. Corporate fraud is considered as a significant threat to the economic security of the company, and the organization of an effective internal audit system – as one of the mechanisms to prevent them.

Keywords:
Fraud, corporate fraud, economic security, threats to economic security, classification, risks, internal audit, internal audit standards
Text
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References

1. Dobrynina A. K. Code of corporate ethics as a preventive mechanism against corporate fraud / / economic and management Issues. - 2016. - №5. - P. 144-147. URL https://moluch.ru/th/5/archive/44/1531/.

2. Podolny N. Ah. Podolnaya N. N. Corporate corruption: justification of the problem. All-Russian journal of criminology. 2016. Vol. 10, № 3. p. 521-530.

3. The Russian review of economic crimes for 2016 "A look into the future with moderate optimism". Anatomy of economic crimes 2016: trends and prospects. Information from PwC official website [Electronic resource]. URL: https://www.pwc.ru/ru/events/2016/assets/final_result.pdf.

4. Information of the official website "Institute of internal auditors". International bases of professional practice [Electronic resource] URL: https://www.iia-ru.ru/inner_auditor/professional/.

5. Actnow D. V., Zotov N. A. Komarova, M. Yu. How to develop a corporate program for combating corruption, fraud and embezzlement. Edition 01.07.2017. Material from USS "system Lawyer". [Electronic resource.]. URL: https://www.1jur.ru/#/document/165/4548/qwert59/.

6. Guidelines for the development and adoption by organizations of measures to prevent and combat corruption (approved. Ministry of labour and social protection of the Russian Federation 8 November 2013). System GARANT [Electronic resource]. URL: http://base.garant.ru/70499600/#ixzz55fXYZczR.

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