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The responsibilities concerning fraud preventio n within an organisation are divided between the executive board, the audit committee, and the internal audit (Munteanu V., Zuca M., Zuca g ., 2010, p. 34). Firstly, the executive board h as the final responsibility for implementing the mech anisms of detecting and prev enting a fraud early on. The members of the executive board are those who should offe r explanations in case of discovering certain cases of fraud. According to the National Standard on Audit 240 ‘Fraud and Error’ (SNA 240), the executive board is respon sible for the prevention and detec tion of fraud and error by applying and maintaining appropriate accounting and internal control systems. These systems can also redu ce the possibility that fraud and error occur, but they cannot completely eliminate them. Secondly, the audit committee has the role of supervising the management of fraud risks and actively monitoring the efforts of the exec utive board against fraud committing. Thirdly, the internal audit represents an efficient line of de fence against fraud, having a role both in monitoring risks, as well as in fraud prevention and detection. The internal aud it constitutes a tool at the disposal of the audit committee, the only one ab le to independently assess fraud risks and anti – fraud measures implemente d by the executive board

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