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  1. 2 Contemporary Economics

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  1. 1 2010

  2. 1 2009

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  1. 2 Falkowski M.

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Audyt wewnetrzny narzedziem zwalczania naduzyc. Analiza przypadku sprzeniewierzenia aktywów firmy

100%
Falkowski M.
Contemporary Economics
|
2010
|
issue 4(16)
213-230
EN
The paper deals with the problem of economic fraud and the role of Internal Audit as a tool for preventing it. As the economic downturn intensifies, the possibility of disputes and other difficulties arises more frequently. More often employees and contracting parties try to shift their own losses on to other economic entities. When internal rules are broken or either are not established, organizations are exposed to risks and problems that they are often not used to dealing with. As the analyzed case study showed threats of an economic fraud can come also from inside the company. Embezzlement concerning expense reimbursement is one of the most 'popular' ways to steal money from inside the company. To prevent such situations from happening Internal Audit Unit has to perform assurance and consulting actions to deter this particular and any other type of fraud. When the actual fraud occurs an important element, is the properly divide roles between an internal auditor and the forensic specialist who is adequately prepared to lead the investigation, find evidence, and bring fraudsters to justice.
2

HEDGE FUNDS AS AN ALTERNATIVE INVESTMENT OPPORTUNITIES (Fundusze hedgingowe jako alternatywna klasa inwestycji)

100%
Falkowski M.
Contemporary Economics
|
2009
|
issue 3(11)
55-70
EN
Hedge fund which became a popular alternative investment is a collective term for different types of investment fund. A common feature of these funds is that they have absolute earnings targets, that is they set targets for earnings irrespective of developments on, for example, the stock exchange. The paper deals with the current problem of the financial crisis and the effect it made worldwide for many institutional and private investors. It discusses the role played by hedge funds in developments on the financial markets, and to what extent they are affected by the effects of the crisis, as a recurring feature of every financial crisis. It also shows a wind range of strategies used by hedge funds to achieve their goal.
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