Computer File
Fraud Risk Assessment : Building a Fraud Audit Program
The theory addresses the perpetrator ’ s role in committing the fraudu-
lent act. The auditor is not required to think like a perpetrator of fraud, a
useless act, but to be as creative and intuitive in their response to fraud, as
the perpetrator is in their pursuit of carrying out a fraudulent act. The dif-
ference between right and wrong is simple; however, people complicate the
difference, by what they choose to desire. Hopefully, this book will help
the profession understand the important consequences of wrongdoing with
regards to fraud, thereby, making the auditor better equipped to detect
fraud, and, lastly, to confer an understanding of the detrimental conse-
quences of fraud, not only to the individual making the choice to commit
fraud, but to society as a whole.
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