In recent years, good corporate governance has attracted significant attention from the public, regulatory bodies, and the academic community, and the internal audit function has been recognized as a key component of an organization's governance framework. Due to the emergence of increasingly sophisticated forms of fraud, fraud investigation has received growing attention in recent literature. The digital environment has significantly changed the nature of fraud, making it increasingly complex and difficult to detect. This paper analyzes the role of internal audit in fraud prevention and detection. Particular emphasis is placed on the importance of applying advanced technologies that enable faster and more accurate identification of anomalies and traces of fraudulent behavior. This research employs a systematic literature review to examine the role of internal audit in managing fraud risks. The results indicate that the paper contributes to a better understanding of contemporary challenges in fraud risk management from the perspective of internal audit.
Stefan Milojević (Wed,) studied this question.