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An Evaluation of Internal Auditor Responsibility for Fraud Detection

By: Todd DeZoort and Paul Harrison

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This research summarizes the results of an international study of internal auditors’ perceived responsibility for fraud detection. While internal audit standards prescribe professional responsibilities related to fraud, little is known about the extent that internal auditors perceive responsibility for fraud detection and the factors that affect their sense of responsibility.
The Internal Audit Foundation is a 501(c)(3) corporation formed to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally. Learn more about the Foundation.

Item Number: 10.5049.DL

ISBN: 978-0-89413-658-0

Products specifications
Attribute nameAttribute value
Page Count35
Publication Year2008
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