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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 10, Number 2, Year 2022| APPROACHES TO EU ANTI-FRAUD INSTRUMENTS | 
Download | | Author(s): Irina - Stefana Cibotariu | | DOI: 10.4316/EJAFB.2022.10217 | | Abstract: The objective of this paper is to attempt to reconstruct the patterns of general fraud schemes and, in parallel, to analyze and argue which are the main tools that have emerged and are constantly evolving to counter the spread of fraud in different sectors and channels of the modern landscape. Thus, the main purpose is not to present an all-encompassing analysis of the entire scope of the fraud literature, but to provide a description of the different forms of fraudulent behavior in the context of a company's activities, the prevalence and consequences of such behavior. It is therefore essential to ensure the existence and effective tools in order to prevent, measure and assess the risks that may arise from fraudulent operations, with the ultimate aim of nipping in the bud the sequence of illicit maneuvers between the ranks of corporate life. In this paper, we start by defining the key elements that revolve around the concept of fraud, while considering the exogenous and endogenous variables that influence it. | | Keywords: Anti-fraud Policy; Anti-fraud Strategies; Audit Authority; European Commission; Tax Fraud. | References:
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