Listed companies are entities of particular interest from the point of view of building a positive image free from the phenomena of fraud. Directive 2014/895/EU of the European Parliament and of the Council of 22 October 2014 imposed an obligation on certain large entities and groups to report non-financial information on corruption and bribery. The aim of this paper is to measure the degree of such data disclosure by market operators in their published statements and reports on non-financial information. The analysis of non-financial data was performed based on the example of the 30 companies listed in the WIG30 Index. The basic research method was quantitative and qualitative analysis which referred to the verification of the degree of detail of published data on corruption and bribery, the standards and guidelines used in this area, and information on whether or not fraud was detected. The conducted research showed that economic operators show considerable restraint in disclosing such data.

Whistleblowing as a signaling tool for perceived irregularities is now recognized as one of the most important processes that should be implemented in every organization. Its importance and relevance to the proper, lawful operation of an organization is emphasized by the provisions of EU Directive 2019/1937 on the protection of whistleblowers. They focus primarily on the implementation of the rules and procedures to enable whistleblowing and ensure sufficient protection for whistleblowers. The purpose of the paper was to assess the practical aspects of the implementation and dissemination of the whistleblowing tool in selected Polish business entities in the face of the requirements set by EU Directive 2019/1937. The study carried out confirmed the position presented so far in the literature of not providing sufficient and effective tools not only for the implementation of whistleblowing, but also for the protection of whistleblowers. Thus, it showed that most of the surveyed companies are only at the beginning of the path in implementing EU-compliant whistleblowing systems. The reasons for the above should be seen not only on the part of the entities, but also in the delayed process of implementing EU law into national law.

The phenomenon of fraud has accompanied organizations since their beginnings. Its scale and frequency of occurrence are changing with the economic, legal and economic situation in the domestic and international markets. The factors conducive to its escalation are crisis situations, the determinants of which are to be found in both external and internal factors. Hence, in order to reduce the probability of occurrence and the effects of the impact of fraud risk on the organization, it is necessary to take appropriate measures and implement control mechanisms. The purpose of the publication is to analyze the development of anti-fraud controls diagnosed on the basis of periodic studies of the phenomenon of fraud and conducted by the ACFE organization between 2006-2022 and to assess the degree of their application in Polish business entities. The basic research method was quantitative and qualitative analysis. The analyses carried out showed that entities use anti-fraud controls. However, the prevalence of their application is progressing in accordance with the implementation of legal regulations and guidelines in this area. This means that state and international organizations’ activities significantly impact the development of anti-fraud controls.

Objective The purpose of the publication is to present auditing as a tool to reduce the risk of fraud and abuse. The article describes the role of auditing in minimizing fraud, its application in business entities and its effectiveness. It presents the role of both internal and external auditing in reducing fraud. Methodology Both the qualitative and quantitative methods were applied in the publication. The former was used for the purpose of presenting the application of auditing in business practice, and the latter to describe the effectiveness of its operation. Findings The results of the analysis showed that auditing is an effective tool for reducing fraud and abuse. Significant effectiveness in this regard is exhibited by internal audit services. Value Added The publication is part of a series of articles describing tools for reducing fraud and abuse. It shows the application of selected tools at the organizational level and their effectiveness. It also helps answer the question concerning the validity of the tools’ implementation and provides a premise for further research to develop a comprehensive model for combating fraud in business entities. Recommendations Research on the use of auditing as a tool for reducing fraud and abuse should be conducted with a breakdown of entities by industry. This will allow verification of which industry is characterized by the greatest use of auditing in this regard. It will also make it possible to assess the effectiveness of the measures taken to minimize the risk of fraud by industry entities.

Informacje o naborze artykułów i zasadach recenzowania znajdują się na stronie internetowej Wydawnictwa www.wydawnictwo.ue.wroc.pl Kopiowanie i powielanie w jakiejkolwiek formie wymaga pisemnej zgody Wydawcy