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October 1, 1999Managerial Auditing JournalOpen Access

The internal auditor as fraud‐buster

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Authors

WHWilliam HillisonFlorida State UniversityCPCarl PaciniUniversity of South Florida St. PetersburgDSDavid SinasonNorthern Illinois University

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Implication

This article identifies fraud risks and internal auditor strategies to enhance fraud detection and compliance.

Key Points

  • Identify the critical role of internal auditors in detecting and preventing fraud within organizations.
  • Discuss fraud risks and red flags that internal auditors should recognize.
  • Outline the assistance provided by internal auditors to external auditors, especially in relation to SAS No. 82 and legal compliance.
  • Detail proactive measures that internal auditors can take to manage fraud risk.
  • Emphasizes a growing need for internal auditors as fraud risks increase across organizations.
  • Points out that internal auditors can help enhance the effectiveness of overall fraud detection and prevention strategies.
  • Notes a concerning trend in the three aspects of the fraud model: pressure, opportunity, and rationalization.

Cite This Study

Hillison et al. (1999) studied this question.

synapsesocial.com/papers/6a11ea8002d9c5b08421ce82https://doi.org/10.1108/02686909910289849
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