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Proposes a new model for fraud detection that goes beyond internal accounting controls. Historically, internal and external auditors focus on internal controls and management integrity as the key components to determine the propensity for irregularities. This new paradigm focuses on gaining an...
Computer crime and the abuse of computer and telecommunications systems have become a serious threat to the integrity of information systems. The Organization for Economic Co‐operation and Development has addressed this problem as has Interpol. National governments such as Canada have enacted...
Hypothesizes that the whole concept of “insider trading” is being overplayed. Is the “average” share purchaser disadvantaged? After analysing the case law, the legislation (and proposed legislation) and the financial theory of efficient markets, concludes that insider trading exists only in the...
The dangers of management bias and the resulting increased need for auditors to be cognizant of environmental characteristics may be particularly acute in the area of accounting estimates. Accounting estimates pose relatively unique auditing problems because it is an area where management has...
Risk assessment is one of the major steps in the audit‐planning process. The increase in the number of incidents of auditors′ negligence has focused attention on this important step. Risk is defined in a statement by the Internal Auditing Standards as “the possibility that an event or action may...
Reports on measures taken by the Benefits Agency to fight benefitfraud during 199394. Categorizes fraud activity and reports on recentinvestigations. Describes the organization and specifies three ways ofdealing with fraud prevention, detection and deterrence. Outlinescurrent and future plans.
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