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From the perspective of the internal auditor: Does the control environment influence the possibility of internal auditors to detect fraud?

Vu Thu, Ha LU and Segura, Silvia (2015) BUSN69 20151
Department of Business Administration
Abstract
Title: The Control Environment and Internal Auditor - Does the control environment influence the possibility of internal auditors to detect fraud
Seminar date: 2015-06-04
Course: BUSN69 Degree Project - Accounting & Auditing
Authors: Ha Vu & Silvia Segura
Advisors: Karin Jonnergård & Peter W. Jönsson
Five key words: Internal Auditor, COSO, Control Environment, Fraud detection, Fraud Mechanism
Purpose: The purpose of this paper is to provide insight from the internal auditor’s perspective on whether the control environment has an influence on the possibility of internal auditors to detect fraud.
Methodology: For this paper we use a quantitative research with a deductive method approach.
Theoretical perspective: Main theories in... (More)
Title: The Control Environment and Internal Auditor - Does the control environment influence the possibility of internal auditors to detect fraud
Seminar date: 2015-06-04
Course: BUSN69 Degree Project - Accounting & Auditing
Authors: Ha Vu & Silvia Segura
Advisors: Karin Jonnergård & Peter W. Jönsson
Five key words: Internal Auditor, COSO, Control Environment, Fraud detection, Fraud Mechanism
Purpose: The purpose of this paper is to provide insight from the internal auditor’s perspective on whether the control environment has an influence on the possibility of internal auditors to detect fraud.
Methodology: For this paper we use a quantitative research with a deductive method approach.
Theoretical perspective: Main theories in this paper consist of role theory, triangle theory, and agency theory.
Empirical foundation: The primary data collection consists of information from a web-based questionnaire sent to members of the Institute of Internal Auditor in the US.
Conclusions: There is no correlation between internal control environment and possibility of internal auditors in detecting fraud. This research tries to find out if there is any correlation between the years of experience of internal auditors and the perception of possibility in detecting fraud and if there is any correlation between the perception of internal auditors in their role and the perception of possibility in detecting fraud, however, the answers for both these concerns is that there is no correlation.
There is no significant difference in opinion about which factor is important in influencing the possibility of detecting fraud amongst internal auditors who have different years of experience. Similarly, there is no significant difference in opinion about which factor is important in influencing the possibility of detecting fraud amongst internal auditors who have different perception of their role in connection with detecting fraud having (Less)
Popular Abstract
Purpose: The purpose of this paper is to provide insight from the internal auditor’s perspective on whether the control environment has an influence on the possibility of internal auditors to detect fraud.
Methodology: For this paper we use a quantitative research with a deductive method approach.
Theoretical perspective: Main theories in this paper consist of role theory, triangle theory, and agency theory.
Empirical foundation: The primary data collection consists of information from a web-based questionnaire sent to members of the Institute of Internal Auditor in the US.
Conclusions: There is no correlation between internal control environment and possibility of internal auditors in detecting fraud. This research tries to find out... (More)
Purpose: The purpose of this paper is to provide insight from the internal auditor’s perspective on whether the control environment has an influence on the possibility of internal auditors to detect fraud.
Methodology: For this paper we use a quantitative research with a deductive method approach.
Theoretical perspective: Main theories in this paper consist of role theory, triangle theory, and agency theory.
Empirical foundation: The primary data collection consists of information from a web-based questionnaire sent to members of the Institute of Internal Auditor in the US.
Conclusions: There is no correlation between internal control environment and possibility of internal auditors in detecting fraud. This research tries to find out if there is any correlation between the years of experience of internal auditors and the perception of possibility in detecting fraud and if there is any correlation between the perception of internal auditors in their role and the perception of possibility in detecting fraud, however, the answers for both these concerns is that there is no correlation.
There is no significant difference in opinion about which factor is important in influencing the possibility of detecting fraud amongst internal auditors who have different years of experience. Similarly, there is no significant difference in opinion about which factor is important in influencing the possibility of detecting fraud amongst internal auditors who have different perception of their role in connection with detecting fraud having (Less)
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author
Vu Thu, Ha LU and Segura, Silvia
supervisor
organization
course
BUSN69 20151
year
type
H1 - Master's Degree (One Year)
subject
keywords
Internal Auditor, COSO, Control Environment, Fraud detection, Fraud Mechanism
language
English
id
7791569
date added to LUP
2015-09-15 16:29:43
date last changed
2015-09-15 16:29:43
@misc{7791569,
  abstract     = {Title: The Control Environment and Internal Auditor - Does the control environment influence the possibility of internal auditors to detect fraud
Seminar date: 2015-06-04
Course: BUSN69 Degree Project - Accounting & Auditing
Authors: Ha Vu & Silvia Segura
Advisors: Karin Jonnergård & Peter W. Jönsson 
Five key words: Internal Auditor, COSO, Control Environment, Fraud detection, Fraud Mechanism
Purpose: The purpose of this paper is to provide insight from the internal auditor’s perspective on whether the control environment has an influence on the possibility of internal auditors to detect fraud. 
Methodology: For this paper we use a quantitative research with a deductive method approach. 
Theoretical perspective: Main theories in this paper consist of role theory, triangle theory, and agency theory.
Empirical foundation: The primary data collection consists of information from a web-based questionnaire sent to members of the Institute of Internal Auditor in the US.
Conclusions: There is no correlation between internal control environment and possibility of internal auditors in detecting fraud. This research tries to find out if there is any correlation between the years of experience of internal auditors and the perception of possibility in detecting fraud and if there is any correlation between the perception of internal auditors in their role and the perception of possibility in detecting fraud, however, the answers for both these concerns is that there is no correlation. 
There is no significant difference in opinion about which factor is important in influencing the possibility of detecting fraud amongst internal auditors who have different years of experience. Similarly, there is no significant difference in opinion about which factor is important in influencing the possibility of detecting fraud amongst internal auditors who have different perception of their role in connection with detecting fraud having},
  author       = {Vu Thu, Ha and Segura, Silvia},
  keyword      = {Internal Auditor,COSO,Control Environment,Fraud detection,Fraud Mechanism},
  language     = {eng},
  note         = {Student Paper},
  title        = {From the perspective of the internal auditor: Does the control environment influence the possibility of internal auditors to detect fraud?},
  year         = {2015},
}