Manifestation and Identification of Fraud Risk in Accounting

Corina-Maria Ducu and Dănuț Chilarez
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Corina-Maria Ducu: “Constantin Brâncoveanu†University of Piteşti, F.F.A. Piteşti
Dănuț Chilarez: “Constantin Brâncoveanu†University of Piteşti, F.F.A. Piteşti

Anale. Seria Stiinte Economice. Timisoara, 2013, vol. XIX, 236-241

Abstract: In a world in which uncertainty and risk generate alternatives or options, economic life does not raise the question of choosing between risky situations and certain situations, but between different degrees of risk and different possible contexts. The existence of a wide range of risks with actual or potential impact on the enterprise’s activity is but a certainty, as well as their impact on the enterprise’s results. In accounting, identifying and taking on fraud risk contributes to giving increased attention to the financial and accounting activities achieved so that the desire of a true image reflected in the financial statements will not be overshadowed.

Keywords: fraud; fraud risk; internal audit; external audit; enterprise (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2013
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