Enhancing the Auditor's Fraud Detection Ability: An Interdisciplinary Approach: 2727 (Europaische Hochschulschriften Reihe 5: Volks- und Betriebswirtschaft) - Softcover
Inhaltsangabe
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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Über die Autorin bzw. den Autor
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.
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Enhancing the Auditor's Fraud Detection Ability
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Taschenbuch. Zustand: Neu. This item is printed on demand - it takes 3-4 days longer - 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. 188 pp. Englisch. Bestandsnummer des Verkäufers 9783631369722
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Zustand: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. 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 dr. Bestandsnummer des Verkäufers 129551845
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Enhancing the Auditor's Fraud Detection Ability
Verlag:
Peter Lang, Peter Lang Mär 2001, 2001
ISBN 10: 3631369727
ISBN 13: 9783631369722
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Taschenbuch. Zustand: Neu. 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. Bestandsnummer des Verkäufers 9783631369722
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Enhancing the Auditor's Fraud Detection Ability : An Interdisciplinary Approach
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Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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. Bestandsnummer des Verkäufers 9783631369722
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