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ANTI-CORRUPTION AUDIT
Journal: Scientia fructuosa (Vol.131, No. 3)Publication Date: 2020-06-17
Authors : NAZAROVA Karina КOMIRNA Olga NEHODENKO Viktoria;
Page : 113-122
Keywords : anti-corruption audit; fraud; corruption; internal control; audit;
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Abstract
The article is dedicated to topical questions of anti-corruption audit. This new direction of services with evaluation of corruption and fraud contributes to the reduction of negative trends caused by the actions of company officials related to abuse of power.The article discloses the main areas of anti-corruption audit, specifies the types of corruption risks and factors of the emergence.
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