Книга Internal Auditors Skepticism in Detecting Fraud Gloria S. Castro

Internal Auditors Skepticism in Detecting Fraud

A Quantitative Study

Автор: Gloria S. Castro
Език: Английски език
Корици: С меки корици
Издател: Scholars' Press
Наличност: Външен склад
Изпращаме след 5-8 дни
35.63 69.68 лв
At the turn of the 21st century, several high profile financial scandals of big corporations (e.g.,...

Информация за книгата

Автор
Език
Английски език
Корици
Книга - С меки корици
Издадена
2014
страници
104
EAN
9783639716405
ISBN
363971640X
Enbook ID
07169257
Издател
Теглоt
163
Размери
152 x 229 x 6

Пълно описание

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.

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