In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...

This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...

In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...

Research Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of internal auditing? Motivation: Extant...

Research Question: Do modern ERP systems record sufficient information to allow retrospective monitoring of accounts payable transactions? Can Benford's Law be applied to these transactions to detect potential fraud in accounting data? Motivation: Modern ERP systems are capable of recording...

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have...

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:...

Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...

Analyzing the evolution process of internal audit, from its beginningsand so far, we can easily notice that internal audit function was born throughdetaching of some activities from external audit, the result being that there somesituations when these two functions could be easily confused. The...