in risk assurance and bank fraud management thus, ensuring banks' normal and uninterrupted operation. The paper also … levels of risk, while facing fraudulent actions in regular basis. In order to address these problems, banks engage in various … internal audit techniques such as the implementation of controls and prevention tools, the usage of anti-fraud methods and data …

Fraud is an economic and social menace with multiplier adverse consequences on individuals, organizations and the … society at large. Hence, the Fraud Box key Model (FBKM) was used as one of the palliative measures to eradicating and … proffering a permanent solution to this monster called fraud. The aim of this study was to ascertain the effectiveness of …

(DMBs) have been exposed to escalating incidence of fraud and forgeries. This has hampered their capacity, efficiency and … prevent and detect fraud and, at the same time, develop an effective mechanism to do so. The study employed quantitative … reduction in fraud incidence in DMBs. This result has implications for existing accounting literature on knowledge capability …

this plan, namely the evaluation of the degree of exposure to the risk of fraud in a large private bank in Algeria, and …In this paper, we analyze the importance of internal audit against banking fraud in order to ensure banking stability …, using mathematic approach. We explain the steps involved in setting up an anti-fraud plan. Then, we implement two phases of …

When assessing the likelihood of fraud in commercial banks, an auditor is faced with two related issues: determining … decision aid to assess the likelihood of fraud in commercial bank audits. To achieve the first objective, a questionnaire was … SAS No. 82, which requires the auditor to assess the likelihood of fraud as a cumulative process that should made …

The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk … the banking industry. There is no sufficient evidence to ascertain whether the fraud risk assessment and management in the … identified causes of cyberfraud. However, the findings establish a positive correlation between fraud risk assessment and …