OPTIMAL AUDITING WITH SCORING ; THEORY AND APPLICATION TO INSURANCE FRAUD
Georges Dionne
Canada Research Chair in Risk Management, HEC Montreal, Montreal (Qc) Canada.
Florence Giuliano
Department of Economics, Paris X University, Paris, France
Pierre Picard Department of Economics, Ecole Polytechnique, Palaiseau, France
Abstract
This article makes a bridge between the theory of optimal auditing and the [...]
AN ANALYSIS OF THE FRAUD TRIANGLE INCENTIVE / PRESSURE, FRAUD RISK, OPPORTUNITY ATTITUDE / RATIONALIZATION
By
Jerry L. Turner, The University of Memphis
Theodore J. Mock, University of Southern California
Rajendra P. Srivastava, University of Kansas
ABSTRACT
The concept of a “Fraud Triangle” is introduced to the professional literature in SAS No. 99, Consideration of Fraud in a Financial Statement [...]
THE IMPORTANCE OF INTERNAL AUDIT IN FRAUD DETECTION
Paul Coram
Colin Ferguson
The University of Melbourne
Robyn Moroney
Monash University
ABSTRACT
In recent years the importance of good corporate governance has received significant public and regulatory attention. A crucial part of an entity’s corporate governance is its internal audit function. At the same time, there has been significant public concern about [...]
Popular Post