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https://hdl.handle.net/20.500.14279/2075
Τίτλος: | A fraud detection model: A must for auditors | Συγγραφείς: | Krambia-Kapardis, Maria | Major Field of Science: | Social Sciences | Field Category: | SOCIAL SCIENCES | Λέξεις-κλειδιά: | Auditors;Australia;EFD model;Fraud detection;Auditors;Australia;EFD model;Fraud detection | Ημερομηνία Έκδοσης: | 1-Σεπ-2002 | Πηγή: | Journal of Financial Regulation and Compliance, 2002, vol. 10, no. 3, pp. 266-278 | Volume: | 10 | Issue: | 3 | Start page: | 266 | End page: | 278 | Περιοδικό: | Journal of Financial Regulation and Compliance | Περίληψη: | This paper addresses a fundamental issue in financial regulation - that of the auditor’s ability to detect material irregularities. If an auditor is to detect irregularities he/she must also be cognisant of fraud aetiology by drawing on such other disciplines as psychology, criminology and sociology. The paper first provides a critique of existing fraud aetiology models and then describes the ROP Fraud Risk-Assessment Model constructed by the author in a study of convicted serious fraud offenders in Australia. The main concern of the paper is with the eclectic fraud detection model (EFD), of which the ROP model is a component. The EFD model is aimed at enhancing the auditor’s fraud detection ability, it has been constructed by the author and its utility successfully tested in Australia in a survey of auditors. Finally, the policy implications for auditors of the findings obtained are also considered. | URI: | https://hdl.handle.net/20.500.14279/2075 | ISSN: | 13581988 | DOI: | 10.1108/13581980210810256 | Rights: | © Emerald | Type: | Article | Affiliation: | Intercollege | Publication Type: | Peer Reviewed |
Εμφανίζεται στις συλλογές: | Άρθρα/Articles |
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