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The internal auditor as fraud‐buster

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References

1953Other people's money525 cited
1993Highlights Of The Proposals Of The Committee On Financial Aspects Of Corporate Governance448 cited
2019Consideration of Fraud in a Financial Statement Audit407 cited
1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap176 cited
1984Deterring Fraud: The Internal Auditor's Perspective142 cited
1994AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE126 cited
1995Fraud: bringing light to the dark side of business95 cited

Cited by

2017The effect of internal audit effectiveness, auditor responsibility and training in fraud detection83 cited
2017Internal audit organisational status, competencies, activities and fraud management in the financial services sector81 cited
2020The risk of financial fraud: a management perspective64 cited
2015The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the U nited A rab E mirates ( UAE )56 cited
2012Fraud Prevention Mechanisms of Malaysian Government-Linked Companies: An Assessment of Existence and Effectiveness51 cited
2020Risk management, top management support, internal audit activities and fraud mitigation49 cited
2017Auditors’ Perceptions of the Effectiveness of Fraud Prevention and Detection Methods

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44 cited

2001Genesis of a profession: towards professional status for internal auditing29 cited

2005The changing role of the auditors29 cited

2012An Overview of Research on Auditor's Responsibility to Detect Fraud on Financial Statements25 cited

2013The impact of COSO control components on internal control effectiveness: An internal audit perspective23 cited

2014Coordination and Cooperation between Internal and External Auditors21 cited

2010The Identification of Ponzi Schemes19 cited

2013The association between earnings management and asset misappropriation18 cited

2018Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence13 cited

2022Amoral behavior, control climate, job insecurity and fraudulent intentions among bank employees9 cited