Internal control system as a tool for preventing fraud in an enterprise

Authors

Keywords:

internal control system, fraud, threat, control environment, control procedures

Abstract

This article focuses on the internal control system as a tool for preventing fraud in an enterprise. It presents the elements of the system, their significance, and the importance of fraud prevention.

References

Published

2026-05-03

Issue

No. 2 (2026): Journal "U". Economy. Management. Finance. 2/2026

Section

Practice-Oriented Papers in Economics and Management

License

Copyright (c) 2026 "Journal "U". Economy. Management. Finance."

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Internal control system as a tool for preventing fraud in an enterprise. (2026). "Journal "U". Economy. Management. Finance.", 2. https://www.portal-u.ru/index.php/journal/article/view/1268

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