Enhancing the Auditor's Fraud Detection Ability

Maria Krambia-Kapardis

ISBN 10: 3631369727 / ISBN 13: 9783631369722

Edité par Peter Lang, Peter Lang Mär 2001, 2001

A propos de cet article

This item is printed on demand - Print on Demand Titel. Neuware -There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor's experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components.Lang, Peter GmbH, Gontardstraße 11, 10178 Berlin 188 pp. Englisch.

N° de réf. du vendeur 9783631369722

Détails bibliographiques

• Titre: Enhancing the Auditor's Fraud Detection Ability
• Éditeur: Peter Lang, Peter Lang Mär 2001
• Date de parution: 2001
• Langue: anglais
• ISBN à 10 chiffres: 3631369727
• ISBN à 13 chiffres: 9783631369722
• Reliure: Taschenbuch
• État de l'article: Neu
• Dimensions: 210 L x 148 H x 11 P (en millimètres) 210 millimètres de largeur par 148 millimètres de hauteur par 11 millimètres de profondeur
• Poids: 251 grammes

A propos de ce titre

Synopsis

There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor's experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components.

À propos de l?auteur

The Author: Maria Krambia-Kapardis is an Associate Professor in the Business Administration Department of Intercollege, Nicosia, Cyprus. She qualified as a Chartered Accountant in Australia and completed a certificate in fraud investigation. Her masters as well as her doctoral work addressed the areas of the auditor's expectation gap, legal liability and fraud detection ability respectively.