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Risk-based internal audit in the system of signs and causes of fraud identification

Smetanko A.V. Institute of Economics and Management of V.I. Vernadsky Сrimean Federal University, Simferopol, Republic of Crimea, Russian Federation ( smetanko@mail.ru )

Kulyakina E.L. Institute of Economics and Management of V.I. Vernadsky Сrimean Federal University, Simferopol, Republic of Crimea, Russian Federation ( elena-kulyakina@mail.ru )

Journal: Finance and Credit, #4, 2018

Importance The article considers a set of theoretical and methodological issues related to procedures for identification of risks of fraud by internal auditors in the system of corporate management.
Objectives The aim is to develop methodological tools to build a knowledge system with regard to signs of fraud identification and management of risks arising in the course of financial and business operations.
Methods We employ various techniques and methods, namely, the bibliographic method, systems approach, generalization and specification of methods and techniques in the identification of risks of fraud arising in the corporate management system.
Results The paper discloses the general approach to identifying signs of fraud and its causes from the position of risk-based internal audit. As part of the study, the Fraud Triangle Concept of Donald Cressey is modified according to the specifics of risk-based internal audit. This enabled to perform additional classification of types of fraud based on certain criteria and show reasons for fraud occurrence.
Conclusions and Relevance To establish causes of fraud in the system of corporate management, the internal auditor should determine the relationship between elements of fraud identification and assess (rank) possible consequences of fraud for the entire organization.


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