Download Tag: AUDITING AND FRAUD CONTROLLING

Abstract This study was on automated forensic auditing and fraud control in Nigeria. Three objectives were raised which included:  To determine why there are insufficient skilled manpower needed for operating automated tools, to investigate the reasons for insufficient documented materials, to examine the cause of not obtaining enough techniques used as evidence and to evaluate the reasons for high cost of analysis. A total of 77 responses were received and ...

  ABSTRACT In recent years the importance of good corporate governance has received significant public and regulatory attention. A crucial part of an entity’s corporate governance is its internal audit function. At the same time, there has been significant public concern about the level of fraud within organizations. The purpose of this study is to assess whether organizations with an internal audit function are more likely to detect fraud than ...