Rewizja finansowa, audyt wewnętrzny a audyt śledczy w wykrywaniu oszustw gospodarczych

Elżbieta Szczepankiewicz

Abstract

The study attempts to assess the possibility of detecting business irregularities, frauds and crimes within an entity by a chartered auditor and internal auditor during the auditing proceedings pursued by them. It indicates formal, methodological and ąualification limitations of internal auditors and chartered auditors in this area. It also presents the idea, features and the subject of an investigative audit as a form of protection against business crime. The research method used is the review of literaturę, legał regulations and standards as well as drawing conclusions.