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Fraud And The Internal Auditor

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... Internal Auditor Training: Auditors will be trained on how to properly conduct internal audits. This training includes 5.1 Internal Audit * Suitable trained auditors shall carry out internal auditing. it is even more difficult to detect. 3. The risk of an auditor not discovering such fraud is higher the higher up the person perpetrating the fraud is in One choice a CPA can make is becoming either an internal or external auditor. Internal auditors work for the company and stationery, an employee involved in fraud will often make fraudulent representations to the auditor, he fraud may ...



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Sources list for FRAUD AND THE INTERNAL AUDITOR:

The Institute of Internal Auditors: New York Chapter. January 2004. 18 March 2004. http://www.nyiia.org
Institute of Internal Auditors

Thompson, C. "Fraud Findings." Internal Auditor June: (1993). 64-65.
Organizational Behavior at Greenlife

Ebke, W., (1996), "The Statutory Auditors Professional Liability", (Response presented to the Commission of the European Communities Conference on The Role, the Position and the Liability of the Statutory Auditor within the European Union), p. 197
Auditor Liability

Brindle, I., (1996), "The Statutory Auditors Professional Liability", (Response presented to the Commission of the European Communities Conference on The Role, the Position and the Liability of the Statutory Auditor within the European Union), p. 204
Auditor Liability

Talley, Eric. "A Note on the Statute of Frauds." University of Southern California. 2005. University of Southern California. 7 January 2005 <http://www-rcf.usc.edu/~etalley/frauds.html>.
The Statute of Frauds

 

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