scholarly journals THE ROLE OF INTERNAL AUDIT IN THE SUPPRESSION AND PREVENTION OF CORPORATE FRAUD

2018 ◽  
Author(s):  
Юлия Мезенцева ◽  
Yuliya Mezentseva ◽  
Ксения Вердеш ◽  
Ksenia Verdesh
Keyword(s):  
Internal Audit ◽  
Economic Security ◽  
Corporate Fraud ◽  
Audit System ◽  
General Signs

The article presents the author's view on the role of internal audit in the prevention of corporate fraud, the main aspects of the internal audit service. Attention is paid to the consideration of the General signs of corporate crimes. Corporate fraud is considered as a significant threat to the economic security of the company, and the organization of an effective internal audit system – as one of the mechanisms to prevent them.

scholarly journals RISK-BASED AUDIT

2021 ◽  
pp. 38-44
Author(s):  
Nataliya Izvarina ◽  
Dmitriy Filev ◽  
Anguelina Tepegendjiyan
Keyword(s):  
Internal Audit ◽  
Economic Security ◽  
Audit System

The article discusses the features of building an internal audit system for the economic security of an enterprise. Special emphasis is placed on a risk-based approach to internal audit. A flowchart of the risk-based approach is proposed in which its main advantages are written. Ways to solve emerging problems in the field of internal audit are also suggested.

CONTROL AND SUPERVISORY ACTIVITIES OF TREASURY AUTHORITIES AS A TOOL OF ECONOMIC SECURITY OF THE STATE

2019 ◽  
pp. 16-19
Author(s):  
O.V. Adova ◽  
◽  
A.M. Vyzhitovich ◽  
Keyword(s):  
Federal Government ◽  
Performance Indicators ◽  
Internal Audit ◽  
Economic Security ◽  
Financial Control ◽  
Budget Process ◽  
The Russian Federation ◽  
Budget Execution ◽  
Government Institution

he article discusses the issues of achieving the required level of quality in the process of using budget funds by state financial control bodies, including the Treasury of the Russian Federation. Attention is paid to the internal audit of the treasury, performance indicators. The functions of control and audit of the federal government institution “Center for supporting the activities of the Treasury of Russia” as an auxiliary body of the Treasury are considered. Based on this, the focus of at ten-tion was associated with the study of the process of control of the treasury in ensuring the economic security of the entire state. The tasks were solved in terms of disclosing the concept of “control and supervision activity”, determining the place and role of control bodies in budgeting, considering the role of the treasury in ensuring control over budget execution and analyzing identified violations in the budget process, identifying areas for improving the control and supervision of the treasury.

scholarly journals Role of Internal Audit in Accounting Information Control in Public Departments: An Applied Study to the Sudanese Ministry of Interior (2009 - 2017)

2019 ◽  
Vol 9 (4) ◽  
pp. 157
Author(s):  
Sana Ali Yassin
Keyword(s):  
Accounting Information ◽  
Internal Audit ◽  
Accounting System ◽  
Information Control ◽  
Public Funds ◽  
Current Accounting ◽  
Audit System ◽  
Applied Study ◽  
Modern Methods

The study aimed to identify the role that internal audit plays in the control of accounting information provided by accounting agencies in public departments as well as the rules and bylaws adopted by the Internal Audit Chamber at the Sudanese Ministry of Interior. The study adopted the descriptive as well as historical approach to analyze the previous studies.The study revealed that internal audit plays a role in keeping public funds, reducing the risks of theft as well as fraud, and evaluating accounting information. It recommends adopting modern methods in the current accounting system to evaluate and get the accurate as well as proper value of assets, and designing an effective internal audit system that serves to accomplish the desired objectives.

On Improving the Internal Audit Quality of Small and Medium-sized Enterprises

2020 ◽  
Vol 9 (4) ◽  
pp. 177
Author(s):  
Hongbo Wang
Keyword(s):  
Decision Making ◽  
Emerging Markets ◽  
Social Development ◽  
Influencing Factors ◽  
Audit Quality ◽  
Internal Audit ◽  
Audit System ◽  
Core Function

With the progress of economic and social development, SMEs(Small and Medium-sized Enterprises) have come into being. A large number of entrepreneurs have devoted themselves to future emerging markets. Finance, as a core function in the operation of each enterprise, not only provides decision-making information for enterprise managers, but also undertakes the major mission of mastering the rise and fall of enterprises. The financial system under the company's overall system and the audit activities that playing the role of supervision before, during, and after the financial activities are influencing factors of the internal audit quality of the enterprise. This article analyzes how to improve the internal audit quality of an enterprise from three aspects: whether the audit system is well-constructed, the independence requirements of the internal audit system, and the audit assessment control.

Execution of Security Rights in Islamic Banking at The Religious Court of Purbalingga

2016 ◽  
Vol 1 ◽  
pp. 287-297
Author(s):  
Nita Triana
Keyword(s):  
Field Research ◽  
Economic Security ◽  
Islamic Banking ◽  
Actual Situation ◽  
Legal Research ◽  
Security Interest ◽  
Final Verdict ◽  
Islamic Economic ◽  
Religious Courts

This article examines the execution of a security interest in Islamic banking in the Islamic economic disputes in  the  Purbalingga  Religious  Court. The case of non-performing loans in the world of Islamic banking is often the case, this was due to the debtor defaults. Mortgages used as collateral can be executed based on the decision of the Religious Court. The method used in this research is a kind of field research with the approach of Socio Legal Research, including in the realm of non-doctrinal study. The results show the execution of a security interest in dispute sharia economy in Purbalingga Religious Court has been run in accordance with the mandate of the Act: On the substance of the Implementation of the decision of execution is the end of a case that is the result of what is required by the plaintiff are determined in a court of Religion with using the guidelines do not separate from the disciplinary proceedings contained in HIR or Rbg. On the  Structure  of  Purbalingga Religious Court  carry out executions by institutions that are available from the start to the filing of the petition to the Chairman of the Religious Courts, judges who will examine the final verdict, Executor who will call and will execute and when the auction Clerk role of the mentor  State Property Office and Auction (KPKNL). Culturally law. Purbalingga Religious Court  carry out the execution-based approaches to religion and culture. This approach proved to facilitate execution. Obstacles that faced in general, form, creditors often receive a guaranteed land and buildings where the land certificate is no longer appropriate to the actual situation, the Debtor is not willing to leave the place right dependents, barriers to the sale of objects auction execution which does not go unsold objects auction / auction. Constraints that normally occurs in the execution of this economic security rights dispute, can be resolved by various reinforcement structures / institutions and culture through the law chosen by the Purbalingga Religious Courts.

Audit Reviewers' Judgments in Multiple Client Audit Environments

2017 ◽  
Vol 29 (2) ◽  
pp. 1-9 ◽  
Author(s):  
Sudip Bhattacharjee ◽  
Mario J. Maletta ◽  
Kimberly K. Moreno
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Contrast Effects ◽  
Comparative Information ◽  
A Current

ABSTRACT This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.

Sign in / Sign up

Export Citation Format

Share Document