Seetharaman, A.; Senthilvelmurugan, M.; Periyanayagam, Rajan - In: Managerial Auditing Journal 19 (2004) 8, pp. 1055-1072
This paper introduces fraud as asset misappropriations (85 per cent of cases), corruption and fraudulent statements … for fraud detection are internal audit review, specific investigation by management, and whistle‐blowing. The paper …