The internal auditor's responsibility for fraud

Statement on Internal Auditing Standards (SIAS) 3, Deterrence, Detection, Investigation and Reporting of Fraud, provides guidance to internal auditors performing any type of audit. Financial reporting engagements, as well as operations and compliance audits, are covered by the standard. SIAS 3 makes...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The CPA journal (1975) 1998-01, Vol.68 (1), p.60
Hauptverfasser:	Colbert, Janet L, Alderman, C Wayne
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit committees Auditing standards Boards of directors Financial statements Fraud Fraud prevention Internal auditing Internal auditors Internal controls Investigations Legal counsel Professional responsibilities Professional standards
Online-Zugang:	Volltext
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