Forensic Audit Practices to Reduce Financial Frauds

View Sample PDF

Author(s): Elif Yücel (Bursa Uludag University, Turkey)
Copyright: 2021
Pages: 18
Source title: Handbook of Research on Theory and Practice of Financial Crimes
Source Author(s)/Editor(s): Abdul Rafay (University of Management and Technology, Pakistan)
DOI: 10.4018/978-1-7998-5567-5.ch012

Keywords: Accounting and Finance / Business Science Reference / Criminology & Victimology / Social Sciences & Humanities

Purchase

View Forensic Audit Practices to Reduce Financial Frauds on the publisher's website for pricing and purchasing information.

Abstract

International markets are highly competitive these days due to the globalization of the industry. Companies might manipulate this competition to gain some advantages. Also, technology has been the main force behind business growth in the past decade. The widespread use of technology and globalization also increased financial crimes. Accordingly, the auditing profession has entered into the process of institutionalization and embedded itself within institutions due to the enhanced complexity of frauds, corruption, and manipulations. One of the developments that have been happened in the field of auditing is the emergence of the “forensic auditing” profession. This chapter discusses the conceptual framework of the forensic audit and its essential role in preventing frauds and corruption.

The IRMA Community

Research IRM

Forensic Audit Practices to Reduce Financial Frauds

Purchase

Abstract

Related Content

IRMA Sponsors