The role of fraud prevention of internal controls and Internal audit unit
Article Type:
Research/Original Article (دارای رتبه معتبر)
Criminal activities, such as fraudulent financial reporting and misappropriation of assets; It is a widespread problem that companies around the world face. According to theoretical and empirical research, the most common technique used for fraudulent financial reporting involves the misuse of assets for personal gain, but on the contrary; Fraudulent financial reporting (although it often does not occur) will do the most damage. The main responsibility for preventing and detecting fraud lies with management. However, in addition to management, the board of directors, audit committees, internal auditors and independent auditors all have an important role and responsibility in the ability to rely on reliable financial statements. One of the important tasks of internal auditing is to provide effective assurance services and impartial review of evidence to independently evaluate the processes of corporate governance, internal controls and risk-based detection management to prevent fraud with the aim of minimizing it.
Journal of Professional Auditing Research, Volume:2 Issue: 5, 2022
8 to 55  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 990,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
In order to view content subscription is required

Personal subscription
Subscribe for 50 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!