FRAUD RISK MANAGEMENT

Ionuţ Şerban
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Ionuţ Şerban: National Bank of Romania, Bucharest

Theoretical and Applied Economics, 2009, vol. 12(541)(supplement), issue 12(541)(supplement), 550-556

Abstract: This paper aims to highlight certain aspects of the fraud risk faced by all organizations, regardless of the specific activity. Also, in this work are presented some practical examples in order to show how the risk of fraud is managed. The implications of this risk can be unlimited and may lead to bankruptcy when the organization affected. In general, the risk of fraud is more threatening in times of crisis and also threatens the financial stability of organization.

Keywords: fraud; internal audit; internal control; management and risk assessment; corporate governance. (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:12(541)(supplement):y:2009:i:12(541)(supplement):p:550-556

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