title: ÐÑÐ¾ÑÐ¸Ð»Ð°ÐºÑÐ¸ÐºÐ° Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ ÐºÐ¾ÑÐ¿Ð¾ÑÐ°ÑÐ¸Ð²Ð½ÑÑ Ð·Ð»Ð¾ÑÐ¿Ð¾ÑÑÐµÐ±Ð»ÐµÐ½Ð¸Ð¹ Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Prevention and identification of corporate abuse in the system of internal audit procedures
Creators: name: Ð¡Ð¼Ð¸ÑÐ½Ð¾Ð²Ð°, ÐÐ°Ð½Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÐºÐ¾ÑÐ¿Ð¾ÑÐ°ÑÐ¸Ð²Ð½Ð¾Ðµ Ð¼Ð¾ÑÐµÐ½Ð½Ð¸ÑÐµÑÑÐ²Ð¾
Ð·Ð»Ð¾ÑÐ¿Ð¾ÑÑÐµÐ±Ð»ÐµÐ½Ð¸Ñ
Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
Ð¼ÐµÑÑ Ð¿ÑÐ¾ÑÐ¸Ð²Ð¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ñ Ð¼Ð¾ÑÐµÐ½Ð½Ð¸ÑÐµÑÑÐ²Ñ
corporate fraud
abuse
procedures of internal audit
anti-fraud measures

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description: Master's thesis topic: "Prevention and detection of corporate abuse in the system of internal audit procedures." Subject of research: ways to identify corporate abuse in the system of internal audit procedures using the example of distortions in accounting (financial) statements. The purpose of the master's thesis is to develop proposals aimed at improving methods of prevention and detection of corporate abuse in the system of internal audit procedures. Objectives of the master's thesis: to give a general description of corporate fraud; investigate the main types, techniques and methods of corporate fraud; consider the main ways to combat corporate fraud; analyze possible ways that can help in solving the problem of corporate abuse; develop a systematic approach to identifying and preventing fraud in the organization; formulate and substantiate proposals aimed at improving audit procedures to counter corporate abuse Research methods: theoretical analysis, systematization and empirical research (compilation of tables, generalization of experience) The results obtained and their novelty: corporate abuses have been systematized; the external audit methodology has been adapted to carry out internal audit assignments to provide guarantees to achieve goals in the field of accounting (financial) reporting. Conclusions: ï­ corporate abuses are within the scope of the internal audit departments; ï­ corporate abuses lead to distortion of accounting (financial) reporting data; ï­ it is advisable to apply external audit methods when performing internal audit assignments to provide guarantees to achieve goals in the field of accounting (financial) reporting.