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Innovative tools of fraud monitoring in practice the bank's internal audit


Olga Razina, Tatiana Kosterina
(about the authors)

Razina Olga – (Business Systems Development LLC)

Kosterina Tatiana – (Plekhanov Russian University of Economics)

Published in:
Russian Journal of Innovation Economics
– Volume 5, Number 4 (October-December, 2015)



Keywords: detectors of fraudulent activity, fraud monitoring; bank, internal audit, risk of fraud


Citation:
Olga Razina, Tatiana Kosterina (2015). Innovative tools of fraud monitoring in practice the bank's internal audit. Russian Journal of Innovation Economics, 5(4), 253-266. doi: 10.18334/vinec.5.4.34865


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Abstract:

The article discusses the possibility of practical application of fraud monitoring results in the internal audit structure to minimize the risk of fraud in banks. The result of the audit is the development of internal detectors that are signals for checking measures and fraud monitoring optimization program, as well as risk prevention.








References:
1. Bozhor Yu.A. Neobkhodimosty sozdaniya v Rossii federalnoy sistemy frod-monitoringa // Raschety i operatsionnaya rabota v kommercheskom banke. 2013. № 6. S. 80 - 87.
2. Bozhor Yu.A. Pretenzionnaya rabota po operatsiyam s plastikovymi kartami // Raschety i operatsionnaya rabota v kommercheskom banke. 2014. № 2. S. 40 - 49.
3. Sedyh Yu. N. Moshennichestvo sredi sotrudnikov banka [Tekst] / Yu. N. Sedyh // Molodoy uchenyy. - 2012. - №4. - S. 169-171.
4. The International Professional Practices Framework (IPPF) [https://na.theiia.org/standards-guidance/Pages/Standards-and-Guidance-IPPF.aspx]
5. Coderre, David G., Fraud Analysis Techniques Using ACL, John Wiley & Sons, 2009.
6. Fraud Risk Management: Developing a Strategy for Prevention, Detection and Response». KPMG International, 2006

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