Aspects Concerning the Relationship between Internal Audit and Fraud Risk

Ioana Lupasc and Laura-Ana Baragan
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Ioana Lupasc: Dunarea de Jos University of Galati, Romania
Laura-Ana Baragan: Dunarea de Jos University of Galati, Romania

Risk in Contemporary Economy, 2016, 291-296

Abstract: 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.

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2016:p:291-296

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