Managerial Finance · 1997 · 30 citations · 0 references
BusinessAccountancyAccountingAuditingCorporate ComplianceFinancial AccountingAudit PlanningFraud DetectionFraud ExaminationFraud InvestigationInternal AuditInternal AuditingAudit Committee ResponsibilitiesAudit Committee TrainingAudit Effectiveness MeasurementExternal Fraud ReportingFraud Detection AuditInternal Audit EffectivenessInternal Audit MethodologyInternal Fraud Prevention
The internal auditor has an opportunity to play a significant role in the detection and prevention of internal fraud and external fraudulent reporting. This paper examines various methods, including a written company policy, increased audit effectiveness, and active participation with the audit committee, that can be used by the internal auditor to help prevent and detect fraudulent activity.