Acta academica karviniensia 2011, 11(4):169-178 | DOI: 10.25142/aak.2011.081

FRAUD RISK ANALYSIS

Artur Piaszczyk
Artur Piaszczyk, Ph.D., Internal auditor at the Jagiellonian University in Krakow, Poland, Czapski street 4, 31-110 Krakow, Poland, artur.piaszczyk@uj.edu.pl; Lecturer at the Chair of Banking and Finance, School of Finance and Law in Bielsko-Biala, Poland, Tanski street 5, 43-382 Bielsko-Biala, Poland, piaartur@interia.pl

This article presents and analyzes the issues related to the identification of fraud risk factors and appropriate response to the imminent risk of fraud. The paper presents examples of fraud risk factors in a general way to refer to all aspects of business. Considerations supported the results of research on issues of fraud, which were conducted on a global scale. Also discussed the role of corporate governance in the prevention of fraud.

Keywords: fraud, risk, analysis, research, action plan, corporate governance, prevention of fraud, ethical principles, control, audit
JEL classification: G32, M42

Published: December 30, 2011  Show citation

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Piaszczyk A. FRAUD RISK ANALYSIS. Acta academica karviniensia. 2011;11(4):169-178. doi: 10.25142/aak.2011.081.
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    References

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