The object of the current study are the challenges that auditors face and the falsification of financial reports something that occurs quite often recently. The term “falsification of financial reports” refer to the intentional change of financial data aiming at the over-evaluation of asset, sales and profits or undervaluation of expenses and damages so as to achieve the desired result. Therefore, they manage to alter the image of financial reports.
By using a representative sample of 32 companies whose stocks are negotiated at the Stock Exchange, it is sought to comprehend the phenomenon of falsification and naturally, by using the right literature.
The aspects of falsifying financial statements as well as its consequences are many and can be economic, social, political, moral, but also legal.
The role of the auditor and its behavior are crucial since there is the necessity of having moral quality which will be based on the controlling services of high quality internal control which consists the final result of the study.
Table of Contents
Chapter 1 - Introduction
1.1 Purpose of the research
1.2 Importance of the research
1.3 Aims and objectives of the research
1.4 Limitations of the research
1.5 Background History
1.6 How is project arranged
Chapter 2 – Literature Review
2.1 Ethics
2.2 Ethics – definition
2.3 Ethics Separation
2.4 Corporate Moral Governance
2.5 Internal Audit – historical background
2.6 Deontology code
2.7 Falsification of financial statements - definition, motivation and consequences
2.8 Where the phenomenon of falsification appears
2.9 Methods of falsifying financial statements and direct effects
2.10 Who are independent auditors and which is their job.
2.11 Auditors’ responsibility – Internal and external control
2.12 Internal audits through the use of electronic information systems
2.13 Strong corporate culture
2.14 Rewards for right attitude and direct punishment for inappropriate behavior
2.15 System of information and communication
2.15.1 Information
2.15.2 Communication
2.15.3 Whistleblowing
2.16 Internal audit committee
2.16.1 Effective operation of the Audit Committee
Chapter 3 – Research Methodology
3.1 Research design and Data Collection
Chapter 4 - Data analysis
Chapter 5 – Conclusion
References
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