Internal Control Tools to Strengthen the Fight Against Fraud in the European Union

Irina-Stefana Cibotariu ()
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Irina-Stefana Cibotariu: „Stefan cel Mare” University of Suceava, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 46-52

Abstract: This paper aims to systematically reconstruct and analyze both typical and atypical models of fraud schemes prevalent in various sectors and channels of the modern landscape. It seeks to explore and delineate the evolving tools and strategies developed to combat the spread of fraud. The primary focus is not to provide an exhaustive analysis of the entire scope of specialized literature on fraud, but rather to offer an insightful description of various forms of fraudulent behavior within a company context, highlighting their prevalence and consequences. This approach allows for a nuanced understanding of fraud dynamics, contributing significantly to the field of fraud detection and prevention.

Keywords: audit; fraud; internal control tools; irregularity; European Union (search for similar items in EconPapers)
JEL-codes: K40 K42 K49 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:46-52

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