Androschuk, V. V. Concerning the Possibility to Use Experience and Recommendations of the Foreign Auditors’ Unions for Fraud and Theft Management in Russia

Abstract: The article is devoted to the expansion of fraud and theft in international economic community. Corporate fraud is a term covering a whole range of such serious violations as embezzlement, bribery, forgery, blackmail and etc. For the purpose of fraud management, a new profession of an auditor for fraud and theft was created. This profession includes a wide range of competences. Official investigation of fraud cases has only one purpose which is to clarify the facts. Starting the investigation of fraud, an auditor first makes a hypothesis about a person being guilty or not guilty and then tries to gather enough evidence in order to clarity what actually happened in the reality. Investigation of fraud requires mutual efforts of experts in different spheres. Recommendations on frau management developed on the basis of experience of auditors from many foreign countries are analyzed, summarized and presented in a form of a special guide. Several main provisions of this guide are described in the present article.

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