IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxviiiy2018i2p566-569.html
   My bibliography  Save this article

The Role of Internal Audit in Fighting Corruption

Author

Listed:
  • CarataÈ™ Maria Alina

    (“Ovidius†University of Constanta)

  • Spătariu Elena Cerasela

    (“Ovidius†University of Constanta)

  • Trandafir Raluca-Andreea

    (“Ovidius†University of Constanta)

Abstract

The present paper relates to the key role of internal auditors in reducing corruption and bribery on public governance. Risk mitigation starts from the top of organizations, requires a strong compliance environment and organizational culture, developing and implementing anti-corruption programs. Public and private organizations are more conscious over bribery and corruption and are trying to combat them by respecting international agreements, regional conventions, best practice guidelines and corruption perception indicators and cases. Fighting corruption means also detecting risks as a main worldwide concern. The most efficient way to combat it is to prevent it, by developing implementing ethics standards, procedures and policies, implementing processes, conceiving clear and strong laws.

Suggested Citation

  • CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Trandafir Raluca-Andreea, 2018. "The Role of Internal Audit in Fighting Corruption," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 566-569, December.
    • Handle: RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:566-569
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/2-4.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    corruption; bribery; auditing; accounting;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:566-569. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.