The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of the research: literature analysis, internal audit research and questionnaires for the selected group of companies were carried out for the purpose of the article. The result:...

State level mechanisms for soliciting, validating, and learning from whistleblower claims of fraud, theft, or misconduct against public colleges and universities are explored in four US states: California, Massachusetts, Michigan, and Ohio. Sequential public information requests were used to...