This study develops and empirically tests a model in order to study the dysfunctional behaviors of senior auditors in the French context. The related literature is then reviewed in the first section. The next section identifies the factors influencing the dysfunctional behaviors. The variables...

This paper provides an effective tool «fraud risk map« for organizations and auditors in mathematic assessment procedures, with real, tangible results, regarding the organization’s fraud risk exposure. Overcoming the fade and purely theoretical risk assessment methods («based on...

This paper provides an effective tool «fraud risk map« for organizations and auditors in mathematic assessment procedures, with real, tangible results, regarding the organization’s fraud risk exposure. Overcoming the fade and purely theoretical risk assessment methods («based on...

Anti-fraud strategy deployment in organization has a positive impact, demonstrated by reducing the probability of occurrence, detection time and materiality for fraud, however protecting corporate reputation, brand, management credibility, and business itself. Involving accounting profession in...

IT-Compliance bezeichnet einen Zustand, in dem alle, die IT des Unternehmens betreffenden und verbindlich vorgegebenen bzw. als verbindlich akzeptierten Vorgaben nachweislich eingehalten werden. Sofern die Vorgaben aus Gesetzen stammen, bedeutet dies, dass sich Unternehmen an geltendes Recht zu...

El objetivo de este artículo es desarrollar una propuesta de auditoría focalizada en la etapa de planificación y diseño que apoye la gestión de las compensaciones en una organización de ámbito tanto público como privado. La metodología utilizada para el programa de auditoría ha sido...

The analysis showed that no risk management process is perfect for identifying all failures and in order to avoid them, the managers must take into consideration the recommendations of the internal auditors.

This paper provides an effective tool «fraud risk map« for organizations and auditors in mathematic assessment procedures, with real, tangible results, regarding the organization’s fraud risk exposure. Overcoming the fade and purely theoretical risk assessment methods («based on...

Anti-fraud strategy deployment in organization has a positive impact, demonstrated by reducing the probability of occurrence, detection time and materiality for fraud, however protecting corporate reputation, brand, management credibility, and business itself. Involving accounting profession in...