INTERNAL CONTROL AS A FRAUD PREVENTION TOOL IN THE CONSTRUCTION INDUSTRY
Rubrics: ECONOMIC SCIENCES
Authors:
1.
Moscow University of the Ministry of Internal Affairs of Russia named after V. Ya. Kikot
2.
Moscow University of the Ministry of Internal Affairs of Russia named after V. Ya. Kikot
Russian Federation
Russian Federation
Type:
Article
Pages:
from 254
to 257
Status:
Published
Received:
17.05.2023
Accepted:
05.09.2023
Published:
27.10.2023
Subject area:
UDC 33
Language:
Russian
Keywords:
construction industry, fraud, internal control, construction contractors, construction contract
Abstract:
The role of internal control in the management of a construction organization is revealed. The presence of internal control in contracting organizations should become the basis for improving the quality of management decisions, and serve as a tool to combat fraud in construction organizations. In this regard, the directions of internal control are indicated, on which attention should be focused primarily while minimizing fraudulent actions in construction contractors.
The role of internal control in the management of a construction organization is revealed. The presence of internal control in contracting organizations should become the basis for improving the quality of management decisions, and serve as a tool to combat fraud in construction organizations. In this regard, the directions of internal control are indicated, on which attention should be focused primarily while minimizing fraudulent actions in construction contractors.
Keywords:
construction industry, fraud, internal control, construction contractors, construction contract
construction industry, fraud, internal control, construction contractors, construction contract
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4. URL://https://www.advgazeta.ru/mneniya/fakt-vypolneniya-stroitelnykh-rabot-slozhnosti-dokazyvaniya/
