Internal control evaluation represents one of the main tasks of the auditing process. The paper discusses basic …

"Accountants need to have a strong understanding of fraud - what it is and how it is committed, prevented, and resolved … to commit fraud against their organisations. Case studies, complete with statistics and flowcharts, are provided for each … chapter. A new chapter is included on fraud risk assessment. Updated statistics are presented on recent ACFE findings. In …

internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and … whistleblowing framework appropriate for internal auditing and to guide the roles and responsibilities within an organization to …