Fraud and Auditors
Part of : Αρχείον οικονομικής ιστορίας ; Vol.XV, No.2, 2003, pages 137-149
Issue:
Pages:
137-149
Author:
Abstract:
This paper describes Fraud fundamentals from an Auditors perspective including definition, types of fraud and highlights on the Internal auditors role/responsibilities towards fraud and whistleblowing. Though Fraud is by definition something that may rise in any business aspect, it is crucial for an Auditor, as an advisor, to scrutinize management actions by focusing on risks and examining related controls. The paper also provides guidance to all auditors on effectively carrying out projects assigned in a professional framework.
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Subject (LC):
Keywords:
Internal auditors, external auditors, illegal acts, whistleblowing, corruption, data, accounting, fraud
Notes:
JEL classification: M4, M40
