Drogalas, George; Pazarskis, Michail; Anagnostopoulou, … - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 434-454
’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern … businesses since it is capable of detecting errors or offences which lead to fraud. In order to investigate the above … survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor …
