BUSINESS INFORM №10-2017

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46

Section: Accounting and Auditing
UDC 657.6:343.37
Nazarova K. O., Kopchikova I. V.
Auditing for the Corporate Fraud Prevention (p. 296 - 300)
The main threats to business are: competitors; supervisory and investigative bodies; tax system; crisis developments; currency exchange rates and so on. However, the world experience of recent decades has shown that not only external phenomena but also own employees can be perceived as tangible threats to business. On the part of the staff, there are, for various reasons, provocations, errors, deception or fraud, which could infringe security of enterprise. The article examines the status and dynamics of corporate fraud in Ukraine and in the world, the most common ways of detecting fraud, the methods that are used to counter it, as well as preventive means. The need to counter fraud within the corporate organization has been substantiated, efficiency of the internal and the external audits in detecting and preventing deception and fraud of employees of enterprise has been proven. The existing ways of detecting fraud in Ukraine were analyzed.
Keywords: auditing, internal audit, independent (external audit), corporate fraud, risk, control.
Fig.: 2. Tabl.: 2. Bibl.: 15.

Nazarova Karina O. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Kopchikova Inna V. – Postgraduate Student, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Nazarova, Karina O., and Kopchikova, Inna V. (2017) “Auditing for the Corporate Fraud Prevention.” Business Inform 10:296–300.

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