Enhancing the auditor's fraud detection ability: an interdisciplinary approach

Front Cover
Peter Lang, Apr 1, 2001 - Business & Economics - 188 pages
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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Contents

Chapter
13
An interdisciplinary approach to
21
Auditors and fraud detection
45
Models of fraud aetiology and fraud detection
63
Profiling major fraud ofliznders prosecuted by the police
87
A survey of the auditors detection
123
Discussion of the ROP fraud model and the fraud
169
77
187
Copyright

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