Increase Your Fraud Auditing Effectiveness by Being Unpredictable!
Document Type
Review
Publication Date
1-26-2006
Description
Purpose - To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach - Review of auditing standards, fraud cases, and other audit literature. Findings - A cost-benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability. Practical implications - This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards. Originality/value - The paper fills avoid in the literature with respect to how auditors can be unpredictable as required by auditing standards.
Citation Information
McKee, Thomas. 2006. Increase Your Fraud Auditing Effectiveness by Being Unpredictable!. Managerial Auditing Journal. Vol.21(2). 224-231. https://doi.org/10.1108/02686900610639338 ISSN: 0268-6902