9783639716405

Internal Auditors Skepticism in Detecting Fraud: A Quantitative Study

Gloria S. Castro
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ISBN-13:

978-3-639-71640-5

ISBN-10:
363971640X
EAN:
9783639716405
Lingua del libro:
Inglese
Risvolto di copertina:
At the turn of the 21st century, several high profile financial scandals of big corporations (e.g., Enron, World Com, and others) elevated the public awareness of auditors' responsibilities for detecting and preventing fraud. These high profile scandals became the benchmark of auditors in detecting and preventing fraud. A quantitative online research survey was conducted to internal auditors that are members of social media. The significance of the research is to contribute to the theory that the lack of professional skepticism is the contributing factor to malpractice litigation against the auditors. The purpose of the research is to determine the reactions of the internal auditors when confronted by fraud symptoms in relation to the level of professional skepticism characteristics. In addition, the elevation of PS during performance evaluation, process in hiring, and decisions on promotion would help prevent future audit litigation.
Casa editrice:
Scholars' Press
Sito Web:
http://www.scholars-press.com
Da (autore):
Gloria S. Castro
Numero di pagine:
104
Pubblicato il:
30.07.2014
Giacenza di magazzino:
Disponibile
categoria:
Diritto, professione, finanze
Prezzo:
38,90 €
Parole chiave:
critical thinking, fraud detection, Professional Skepticism, internal auditors

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