Rolul auditului intern în prevenirea și detectarea fraudei cu fonduri europene

Abstract

In a world of change and complexity, the institutions and organisations managing these funds face significant challenges in maintaining financial integrity and ensuring regulatory compliance. Fraud and irregularities in the use of these funds are a major concern for national and European authorities, with a negative impact on financial integrity, the reputation of institutions and public trust. Therefore, investigating the role of internal audit in this process is crucial for identifying vulnerabilities and implementing effective fraud prevention and detection measures.The research methods are literature review and analysis of information from audit reports on audit activities and their outcome in terms of prevention and detection of fraud with European funds. The result of the research highlights that internal audit plays a crucial role in detecting and preventing fraud with European funds. By carrying out regular checks and inspections, monitoring project implementation, verifying compliance with EU regulations and collaborating with other audit entities and control authorities, internal audit helps identify potential irregularities and deviations from rules and procedures. This highlights the importance of implementing adequate controls and procedures to prevent and detect fraud with European funds, to ensure correct and transparent management of resources. CZU: 657.6:[343.72:339.96]; JEL: M42; DOI: https://doi.org/10.53486/issc2024.05