Polytope Fraud Theory (PFT) extends the existing triangle and diamond theories of accounting fraud with ten abnormal … in detecting financial statement fraud using published accounting data. Our contributions include a systematic manual …

’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 offences which lead to fraud. In order to investigate the above … survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor …