Enhancing the auditor's fraud detection ability: an interdisciplinary approach
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.
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An interdisciplinary approach to
Auditors and fraud detection
Models of fraud aetiology and fraud detection
Proﬁling major fraud oﬂiznders prosecuted by the police
A survey of the auditors detection
Discussion of the ROP fraud model and the fraud