The Role of Internal Audit in Fighting Corruption

Carataș Maria Alina (), Spătariu Elena Cerasela () and Trandafir Raluca-Andreea ()
Additional contact information
Carataș Maria Alina: “Ovidius†University of Constanta
Spătariu Elena Cerasela: “Ovidius†University of Constanta
Trandafir Raluca-Andreea: “Ovidius†University of Constanta

Ovidius University Annals, Economic Sciences Series, 2018, vol. XVIII, issue 2, 566-569

Abstract: The present paper relates to the key role of internal auditors in reducing corruption and bribery on public governance. Risk mitigation starts from the top of organizations, requires a strong compliance environment and organizational culture, developing and implementing anti-corruption programs. Public and private organizations are more conscious over bribery and corruption and are trying to combat them by respecting international agreements, regional conventions, best practice guidelines and corruption perception indicators and cases. Fighting corruption means also detecting risks as a main worldwide concern. The most efficient way to combat it is to prevent it, by developing implementing ethics standards, procedures and policies, implementing processes, conceiving clear and strong laws.

Keywords: corruption; bribery; auditing; accounting (search for similar items in EconPapers)
JEL-codes: D73 H83 M42 (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/2-4.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:566-569

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().