Internal control evaluation represents one of the main tasks of the auditing process. The paper discusses basic …

"Accountants need to have a strong understanding of fraud - what it is and how it is committed, prevented, and resolved … to commit fraud against their organisations. Case studies, complete with statistics and flowcharts, are provided for each … chapter. A new chapter is included on fraud risk assessment. Updated statistics are presented on recent ACFE findings. In …

fraud is the most widespread form of economic crime in Ukraine and the world, which affects about 48% of domestic … States, in the fight against economic fraud. The study provides all grounds for asserting that it is quite feasible to … achieve the tangible reduction of economic (financial) fraud with preventive measures (which is rather quick and effective …

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …