Measuring- assessing the fraud risk in retail market sector and an application

Every business and the risk of fraud occur in each sector is emerging as a significant problem. Employees of the company as management personnel, risks are inevitable fraud state, where appropriate position.This is associated with the risk of fraud in the retail grocery sector in our thesis will put forward a number of developments and consequences. To prevent fraud in the grocery retail sector risk and this risk is to try to intervene in time to prevent the disappearance. And the company covers the importance of a good internal control mechanisms and internal audit unit included.The main objective of this thesis; In the retail grocery industry to measure and assess the risk of fraud. considered areas at risk factors and bring the reportable level is our main goal. This is not a difference between the magnitude of risk or a small risk appears to be small, and the event is to show the cause consequences that may arise in the future.As to the application by the choice of survey and interview company officials will be given to the risk report. The procedures imposed on companies are among the reasons for withdrawal from cheating. And the most reliable risk is the risk that can be avoided.