What Have Happened in the Past 20 Years to Financial Audit and Fraud in the Agribusiness Sector? A review - XXV Encontro REALP

Abstract

Financial auditing is closely linked to organizations. The role of the financial auditor is to verify whether the financial statements reflect the reality of organizations in a relevant way. The role of the financial auditor through his or her financial audit work is extremely important for organizations in all sectors in general and in the agribusiness sector in particular. However, studies on financial auditing and fraud targeting the agribusiness sector are non-existent.