Heightened Responsibilities of the Internal Auditor in the Detection of Fraud

Managerial Finance - Tập 23 Số 12 - Trang 38-43 - 1997
Lisa M.Perry1, Barry J.Bryan2
1Arthur Anderson & Co.
2Auburn University, School of Accountancy, Alabama

Tóm tắt

The internal auditor has an opportunity to play a significant role in the detection and prevention of internal fraud and external fraudulent reporting. This paper examines various methods, including a written company policy, increased audit effectiveness, and active participation with the audit committee, that can be used by the internal auditor to help prevent and detect fraudulent activity.

Từ khóa


Tài liệu tham khảo

Albrecht W. S., 1994, Internal Auditor, 51, 28

Allison, 1994, Internal Auditor, 51, 0

Calderon T. G., 1994, National Public Accountant, 39, 17

Grove H., 1988, Internal Auditing, 4, 12

Harrison J. S., 1990, Texas Banking, 19, 18

Lambert J. C., 1989, Internal Auditor, 46, 13

Thông tin
Thông tin xuất bản

Managerial Finance

Tập 23 Số 12

38-43

Thông tin tác giả