In today's swiftly globalizing world, accounting fraud and scandals are at the helm of the most crucial problems. Whistleblowing is regarded as an important tool in revealing amoral/unethical behavior and frauds available in enterprises. Whistleblowing, which plays a crucial role within the scope of the internal control system of the enterprise has been a starting point for auditors, particularly in the field of fraud auditing. In this context, the aim of this study is to analyze the term of whistleblowing theoretically and to mention the relation between whistleblowing and auditing.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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