An Evaluation of Internal Auditor Responsibility for Fraud Detection - Download PDF

  • Item No. : 2013.dl
  • ISBN : 978-0-89413-658-0
  • Publisher : The IIA Research Foundation
  • Publish Date : 2008
  • Authors : Todd DeZoort and Paul Harrison
  • Media : Download
  • Page count : 35
  • Member Price : $0.00
  • Non-Member Price : $40.00

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This research summarizes the results of an international study of internal auditors’ perceived responsibility for fraud detection. While internal audit standards prescribe professional responsibilities related to fraud, little is known about the extent that internal auditors perceive responsibility for fraud detection and the factors that affect their sense of responsibility.
 
The IIA Research Foundation is a 501(c)(3) corporation formed to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally. Learn more about The Foundation.