The Auditor's Responsibility to Detect Fraud
Date of Submission
1990
Document Type
Thesis
Degree Name
Master of Science in Accounting
Department
Accounting
Advisor
Eleanor E. Fillebrown
LCSH
Fraud, Auditing, White collar crimes
Call No. at the Univ. of New Haven Library
AS 36 .N29 Acc. 1990 no. 2
Abstract
The auditor's responsibility to detect fraud is a very important part of his job. Because of the use of advanced and complex computer systems the dollar amounts of fraud have increased in the last few years.
This thesis has five chapters; the first chapter deals with the nature of fraud that auditors should understand. The second chapter discusses fraud definitions, general symptoms of fraud, materiality, motivation, and collusion which is very difficult for an auditor to detect. Chapter three deals with fraud and computer technology and describes why it is often easier to embezzle under a computerized system than a manual system. It also discusses indirect and direct fraud, and how to reduce the potential for fraud in a computer environment. Chapter four discusses the auditor's responsibility, the auditor's liability to the client, auditing procedures, audit planning, management integrity, management's override of internal controls, the cost/benefit trade-off, and last of all is the Conclusion.
Recommended Citation
Mohamed, Mohamed Salem, "The Auditor's Responsibility to Detect Fraud" (1990). Master's Theses. 84.
https://digitalcommons.newhaven.edu/masterstheses/84