FRAUD BETWEEN DEFINITION AND WAYS TO DEFRAUD ILLUSTRATED BY EXAMPLES

Ionu? Sp?t?relu and Daniela Petec (C?linescu)
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Ionu? Sp?t?relu: University of Craiova Faculty of Economics and Business Administration
Daniela Petec (C?linescu): University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2016, vol. 1, issue 44, 125-132

Abstract: Auditors have a key role in the formulation of an opinion on the effective functioning of management and control systems of the operational programs co-financed by ESIF. International Auditing Standards states that the primary responsibility for preventing and detecting fraud lies with both top management and those responsible for governance of the entity. On the other hand, the auditors also play a role in the fight against fraud and should help Member States fulfill their obligations to prevent, detect and correct irregularities and fraud.

Keywords: Tax evasion; fraud; audit; legal framework; tax haven. (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2016:i:44:p:125-132

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