Managerial Auditing Journal: Volume 10 Issue 5

Changing the model for prevention and detection of fraud

Hubert D. Glover, June Y. Aono

Proposes a new model for fraud detection that goes beyond internalaccounting controls. Historically, internal and external auditors focuson internal controls and management…

Can computer security really make a difference?

Craig S. Hannaford

Computer crime and the abuse of computer and telecommunicationssystems have become a serious threat to the integrity of informationsystems. The Organization for Economic…

Insider trading

Michael J. Laird

Hypothesizes that the whole concept of “insidertrading” is being overplayed. Is the “average” sharepurchaser disadvantaged? After analysing the case law, the legislation(and…

Auditors′ reporting decisions for accounting estimates: the effect of assessments of the risk of fraudulent financial reporting

Steven Kaplan, Philip M.J. Reckers

The dangers of management bias and the resulting increased need forauditors to be cognizant of environmental characteristics may beparticularly acute in the area of accounting…

A practical model to audit risk assessment in a health‐care setting

Ramadan Hemaida

Risk assessment is one of the major steps in the audit‐planningprocess. The increase in the number of incidents of auditors′ negligencehas focused attention on this important…

Improving security

Reports on measures taken by the Benefits Agency to fight benefitfraud during 1993‐94. Categorizes fraud activity and reports on recentinvestigations. Describes the organization…