ABSTRACT. This study is grounded in the considerable body of scholarship examining the role of internal audit in corporate governance, the value of the internal audit function and the role it plays in detecting fraud, the integrity of the financial reporting process, and the role of auditors in detecting fraud. The material gathered in this study provides a rich and diverse context for understanding the role of auditors in redressing fraud, the penalties for fraudulent financial reporting, associations between corporate governance structures and financial statement fraud, and the effectiveness and value of internal audit within organizations. pp. 106–111

Keywords: fraud detection, internal audit, financial reporting

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Dimitrie Cantemir Christian University

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