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FRAUD AND INTERNAL CONTROL
LAW
Editor : Murat KARAHAN
Merve SAGIR
Page : 92
Measurement : 16X24 cm
Year : 2022
Category : Law
ISBN : 978-625-6960-30-5
E-ISBN : 978-625-6960-31-2
DOI : 10.51144/neupress.2023.4
The concept of fraud encountered in accounting is human-based. In order to prevent fraud, one must have effective
internal auditing. Having an effective internal auditing is a necessity in order to prevent fraud. Internal auditing is an
indepent and objective assurance and consulting prepared to add value and improvate an organization's operations.
Thus, with an effective internal auditing, the components of fraud such as pressure, opportunity and justification are
eliminated by effective auditing and reporting in business management. Internal auditing will ensure the correct
operation of the accounting system of the enterprise by preventing accounting fraud that may occur in enterprises.
Internal auditing will be able to prevent components such as embezzlement, tax evasion and corruption that may occur
in enterprises. The book titled Fraud and Internal Control tries to explain how to prevent fraud through internal auditing,
how to increase efficiency, and how the business will gain a more competitive structure with the prevention of
corruption. We hope that it will be benefical to its readers....
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