Owusu‐Ansah, Stephen; Moyes, Glen David; Babangida … - In: Managerial Auditing Journal 17 (2002) 4, pp. 192-204
This paper reports on the perceived effectiveness of 56 fraud‐detecting audit procedures used in the stock and warehousing cycle, and the factors that influence the likelihood of detecting fraud in this transaction cycle in New Zealand. We surveyed New Zealand auditors to ascertain their...