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- Title
INTERNAL AUDIT - DETERMINANT FACTOR IN PREVENTING AND DETECTING FRAUD RELATED ACTIVITY TO PUBLIC ENTITIES FINANCIAL ACCOUNTING.
- Authors
MUNTEANU, Victor; COPCINSCHI, Lavinia; LUSCHI, Carmen; LĂCEANU, Anda
- Abstract
The objective of internal audit on fraud, identified in the financial and accounting activity in public entities is to give ensure and guarantee true and fair view of the assets, liabilities and equity, and the financial statements and results. To provide this guarantee internal audit monitors whether transactions and accounting operations entered correctly reflect the nature of the events that took place and whether they are likely to be distorted. The results of an internal audit mission, must ensure the quality and coherence of the financial accounting system, and to reflect correctly, sincerely and completely the financial accounting transactions from primary accounting documents and financial statements.
- Subjects
INTERNAL auditing; ACCOUNTING; FINANCIAL statements; FINANCIAL globalization; FINANCIAL services industry
- Publication
Knowledge Horizons / Orizonturi ale Cunoasterii, 2017, Vol 9, Issue 1, p55
- ISSN
2069-0932
- Publication type
Article