Concepedia

Fraud Control Testing

Fraud Control Testing is a type of Tests of Controls that specifically evaluates the design and operating effectiveness of internal controls aimed at preventing, detecting, and mitigating fraud within an organization’s financial reporting and operational processes.

8

Publications

284

Citations

13

Authors

4

Institutions

Publications per year

2017–2026

0

Parents

Publications

8

Fraud dynamics and controls in organizations

Jon S. Davis, Heather L. Pesch · Accounting Organizations and Society · 2012 · 100 citations

, , +12

Effect of Internal Control on Fraud Detection and Prevention in District Treasuries of Kakamega County

Journals Invention, Ndege Joseph Odhiambo Albert Prof John Byaruhanga Oguda · 2015 · 66 citations

, , +15

Detecting complex account fraud in the enterprise: The role of technical and non-technical controls

Sigi Goode, David Lacey · Decision Support Systems · 2010 · 34 citations

, , +14

Sarbanes-Oxley: What About all the Spreadsheets?

Raymond R. Panko, Nicholas Ordway · ArXiv.org · 2008 · 25 citations · Full text

, , +17

Addressing Fraud Risk by Testing the Effectiveness of Internal Control over Financial Reporting – Case of Romanian Financial Investment Companies

Ioan-Ovidiu Spătăcean · Procedia Economics and Finance · 2012 · 17 citations · Full text

, , +17

1–5 of 8

Authors

13

  1. RR
    Raymond R. Panko

    University of Hawaii System, United States

    2 publications · 36 citations

    2

    h-index

  2. NO
    Nicholas Ordway

    2 publications · 36 citations

    2

    h-index

  3. AD
    Andreas Diekmann

    ETH Zurich, Switzerland

    1 publications · 17 citations

    1

    h-index

  4. DS
    David Sherwyn

    Cornell University, United States

    1 publications · 14 citations

    1

    h-index

  5. NJ

    1

    h-index

1–5 of 13

Institutions

4

  1. University of Illinois Urbana-Champaign

    Urbana, United States

    1 h-index

    2 publications

    200 citations

  2. Cornell University

    Ithaca, United States

    1 h-index

    2 publications

    28 citations

  3. Universitatea Petru Maior din Tîrgu Mureş

    Târgu Mureş, Romania

    1 h-index

    1 publications

    17 citations

  4. Australian National University

    Canberra, Australia

    1 h-index

    2 publications

    68 citations

  5. Moscow State University

    Dushanbe, Tajikistan

    1 publications

    10 citations

  6. Lomonosov Moscow State University

    Moscow, Russia

    1 publications

    10 citations

  7. National Research Nuclear University MEPhI

    Moscow, Russia

    1 publications

    10 citations

  8. Institut Sains dan Teknologi Terpadu Surabaya

    Surabaya, Indonesia

    1 publications

    11 citations

1–8 of 4

Venues

  1. Cornell Hospitality Quarterly

    CQ · 1 publications · 14 citations

    1

    h-index

  2. Decision Support Systems

    1 publications · 34 citations

    1

    h-index

  3. Accounting Organizations and Society

    1 publications · 100 citations

    1

    h-index

  4. Bern Open Repository and Information System (University of Bern)

    Repository · 1 publications · 17 citations

    1

    h-index

  5. ArXiv.org

    Repository · 1 publications · 25 citations

    1

    h-index

1–5