Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …

internal audit techniques such as the implementation of controls and prevention tools, the usage of anti-fraud methods and data … mining. The aim of this paper is to highlight the crucial role of internal auditing in addressing bank fraud. This is … internal auditing and then by proposing a conceptual framework in order to justify its interconnection with bank fraud, and …

addressing fraud. The research methodology implemented is a qualitative survey applying a self-structured, properly designed … Audit Techniques (CAATs), establishing a well-designed open-door policy and in the existence of an ongoing anti-fraud … invaluable insights to banks' managements as for further enhancing IA procedures in the endless fight against fraud …

controls and the risk of fraud). The analysis uses the dimensions of power distance and long-term vision to predict the effects … for fraud when planning an audit …

behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal … different was insignificant among the variance of fraud level, the status of person committing fraud, and cohesiveness. The … fraud level which indicated significant result. Generally, it can be concluded that APIPs have a high intention to blow, but …

The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of …

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 … this plan, namely the evaluation of the degree of exposure to the risk of fraud in a large private bank in Algeria, and …