Abstract

The objective of this article is to highlight the importance of internal control and anti-fraud control in institutions that implements and manages European funds. Internal control has a determining role within organizations and in particular in the framework of the European project as an effective internal control exercise leads to the prevention of irregularities and fraud. The complexity of the activities of European organisations and projects necessary to exercise internal control which has beneficial effects including the national economy from the perspective of reducing or even eliminating tax evasion.

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