The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’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...

A quantitative online research survey was conducted to internal auditors that are members of social media. The significance of the research is to contribute to the theory that the lack of professional skepticism is the contributing factor to malpractice litigations against the auditors. To...

Fraud is a major cause of poverty in various parts of the world. Economic resources are being swindled by powerful politicians, bureaucrats and industrialists in one form or the other, leaving the economies of countries poorer. The corporate sector is not far behind. World over, accounting fraud...