Global ETD Search
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Showing 1 to 2 of 2 for “"Fraud Risk Factors"”.
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Efficacy of fraud triangle model in the detection of fraudulent financia reporting in South African Municipalities
… study is to investigate the efficacy of the - Fraud Triangle Model - in the detection of fraudulent financial reporting in South African Municipalities. Fraudulent financial reporting and misappropriation of assets tend to undermine investors’ confidence in audited financial statements. Prior …
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THE EFFECTS OF CONTRASTS IN ACCOUNT-LEVEL FRAUD RISK ASSESSMENTS ON AUDITORS' EVIDENCE EVALUATION
… Standard 12 requires auditors to identify fraud risk factors and assess the risk of fraud as part of the process of assessing overall misstatement risk. While it is expected that fraud risk assessments should have a bearing on overall risk assessments, it is possible that perceptions formed …