HYPERION ECONOMIC JOURNAL

Hyperion University of Bucharest
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HYPERION ECONOMIC JOURNAL

April 2026
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Innovation and Efficiency in Financial Auditing: An Empirical Research on the Identification, Evaluation and Prevention of Fraud and Errors Using Modern Methods

Keywords: financial audit , fraud , error , modern audit techniques , emerging technologies , empirical research , prevention , evaluation

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Authors:
  • Laura-Andreea FLOREA, Ph.D., Affiliation: “Valahia” University of Targoviste, Targoviste, Romania;
  • Sorina-Geanina STANESCU, Senior Researcher, Affiliation:Valahia University of Targoviste, Institute of Multidisciplinary Research for Science and Technology, Targoviste, Romania, “Hyperion” University of Bucharest, Faculty of Economics, Bucharest, Romania;
  • Maria-Magdalena FLOREA (APOSTOLACHE-FLOREA), PhD Student, Affiliation: “Valahia” University of Targoviste, Doctoral School of Economic Sciences and Humanities, Targoviste, Romania;
  • Adriana Madalina BUCUR (COSCONEL), PhD Student, Affiliation: “Valahia” University of Targoviste, Doctoral School of Economic Sciences and Humanities, Targoviste, Romania;
Pages: 64 : 74
Abstract: In the context of an economic environment marked by globalization, digitalization and competitive pressures, financial audit acquires a crucial role in ensuring the transparency and accuracy of financial information. This article presents the results of an empirical research on the identification, evaluation and prevention of fraud and errors in financial audit, by integrating modern methods and techniques. The study was based on the application of a standardized questionnaire sent to a sample of 350 professionals (auditors and managers), from which 268 valid responses were collected. The statistical analysis was carried out using SPSS 21.0 software, providing a clear picture of current perceptions and practices in the field of audit. The results obtained highlight the need to use emerging technologies and an integrated theoretical-practical approach to increase the efficiency of financial audit in preventing and detecting irregularities. The conclusions support the importance of continuous training of auditors and the permanent updating of audit methodologies to meet modern challenges.
JEL classification: M41

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M41

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