develop a model that compares two alternative institutions for bank auditing. Neither of these institutions would require as … these is a system of central bank auditing of national banks. The second type of auditing is carried out by an international … two different auditing institutions. We show that the international auditor generally performs at least as well, and …

The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the … on the signal of the system and auditing becomes more effective. This paper presents conditions under which insurance …

The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the … the signal of the system and auditing becomes more effective. This paper presents conditions under which insurance fraud …