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Internal auditing and fraud - pdf


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This guide discusses fraud and provides general guidance to help internal auditors comply with professional standards.
To help organizations and internal auditors combat fraud, the guide discusses: Fraud awareness (e.g., reasons and examples for fraud and potential fraud indicators).Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC.Forming an opinion on internal controls related to fraud.Internal audit outsourcing.The impact of insider power on fraudulent financial reporting.Auditing: A Journal of Practice Theory 19 (supplement 37-51.Accounting Horizons 19 (2 69-84.Practice Guides are restricted to IIA members only.Voluntary demand for internal and external auditing by family businesses.
Auditing: A Journal of Practice Theory 20 (1 65-80.
The role of the internal audit function in corporate keygen sonic foundry acid pro 4.0 governance: A synthesis of the extant internal auditing literature and directions for future research.
Management 30 (3 397-412.
Institute of Internal Auditors (IIA) 2003.
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