fraud risk management and auditing selected from 30 NGOs. Primary data was gathered using an online questionnaire and semi … current body of knowledge and further contributes to fraud risk management in NGOs. This study has also provided a very robust …

Auditors are expected by the public and to find all financial statement fraud, even though Generally Accepted Auditing … experience of an expert witness in numerous major fraud cases where auditors were sued for not detecting fraud to illustrate … situations in which auditors can, and cannot, reasonably be expected to detect fraud. We discuss factors that can make fraud …

competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public … requirements than the auditor in an evolving area of fraud prevention, detection and response. The study embraced positivist … relationship between Skill and Knowledge on Fraud Risk Assessment. Furthermore, the findings showed that the forensic accountant …

occurrence of corporate financial statement fraud. Many tools have been developed to detect the occurrence of corporate financial … statement fraud, particularly using various computer-assisted auditing tools including artificial intelligence. However, there … the occurrence of corporate financial statement fraud. This paper examines those theories and models and explains why …

and fraud specialists can help to prevent, detect and prosecute identity theft. This study examines a case of identity … theft involving Medicare fraud. The role that the forensic accountant may play in the prosecution is discussed. The forensic …

financial reporting as perceived by 82 internal auditors. According to Practice Advisory 1210.A2-2.2: Responsibility for Fraud … Detection (IIA, 2004), internal auditors have a responsibility to exercise 'due professional care' ... with respect to fraud … fraud. While Statement of Auditing Standard (SAS) No. 99 requires external auditors to use red flags in financial statement …

and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and … misappropriation of assets. Further, this study attempts to explain the effect of auditors' estimation of fraud prevalence in the … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were …