Articlegreen1999

The internal auditor as fraud‐buster

William Hillison · Carl Pacini · David H. Sinason

85 citations0/0 files storedManagerial Auditing Journal

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

External auditors are often not positioned to detect and report the occurrence of employee fraud. Internal auditors, however, can be an entity’s main line of defence against fraud. In this article, the authors identify: the fraud risks and signals that internal auditors should recognize, the assistance that internal auditors can provide external auditors in implementing SAS No. 82 and complying with Title III of the Private Securities Litigation Reform Act, and the affirmative steps internal auditors can take to prevent, deter, detect, and report fraud. The future is not promising, however. All three aspects of the fraud model – pressure, opportunity, and rationalization – appear to be moving in the direction of increasing the risk of fraud. The potential for increased fraud demands a sharpened focus by the internal auditor.

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References

1953Other people's money 1993Highlights Of The Proposals Of The Committee On Financial Aspects Of Corporate Governance 2019Consideration of Fraud in a Financial Statement Audit 1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap 1984Deterring Fraud: The Internal Auditor's Perspective 1994AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE 1995Fraud: bringing light to the dark side of business

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