Ролята на вътрешните и външните одитори за идентифициране на измами в предприятията

• Published in: Алманах Научни изследвания Vol. 28; no. 1; pp. 95 - 125
• Main Authors: Kostova , Silviya, Krumov, Krum, Vatkova-Milusheva, Daniela
• Format: Journal Article
• Language: Bulgarian
• Published: Стопанска академия »Д. А. Ценов 2020; D. A. Tsenov Academy of Economics
• Subjects: Business Economy / Management; Economy; fraud risk assessment; internal controls; external audit; frauds

The variety of ways and approaches to fraud necessitates the updating of measures and mechanisms to identify and limit them. By properly implementing these mechanisms and approaches, the risk assessment and the display of indicators signalling misconduct contribute to reducing them and improving the...