THE ROLE OF AUDIT IN PREVENTING FINANCIAL FRAUDS
DOI:
https://doi.org/10.56362/Rev23104063JKeywords:
fraudulent financial statements, the role of auditors in preventing and detecting financial fraudAbstract
An audit is an activity that contributes to the assurance that an organization’s financial statements are accurate and reliable. One of audit objectives is the detection and prevention of financial fraud. Fraudulent activities cause financial losses and damage an organization’s reputation, The subject of the paper is the consideration of the role of auditing in detecting and preventing financial fraud. The conclusion is that the audit helps organizations in detecting and preventing fraud, and helps organizations to take measures to prevent such occurrences in the future.
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