Table of contents
Grounds for Co‐operation: The Investigation of Fraud in the United Kingdom
Phil TarlingThe increasing profile given to fraud in the UK led the author toexamine how the police forces were responding and whether this differedfrom the practice in both the private and…
Understanding the Relationship between Business Risk and Inherent Risk
Janet L. ColbertBusiness risk and inherent risk both bear on the audit; the auditrisk model; and the nature, timing, and extent of work performed.Inherent risk and business risk bear an inverse…
Collaring the Computer Criminal: An Analysis of Information Security for Network Computing
Michael T. TangRecent shifts from mainframes to networking technologies have givenbusiness the ability to meet challenges in the competitive markets withaccurate, timely data distribution…
Probit Prediction of Going and Non‐going Concerns
Hian Chye Koh, Robert Moren BrownThis article discusses the limitations of existing going‐concerndiscriminant models and explores the use of weighted probit analysis toconstruct a classification model for the…
Controlling Commercial Fraud: The Role of the Serious Fraud Office
Barbara MillsThe work of the Serious Fraud Office, its structure and its powersare described. Changes in court procedure have resulted in improvementsin time and clarity of presentation of…
An Alternative Approach for Controlling Statistical Audit Sampling Risks
James H. Thompson, Bart H. WardTraditional approaches to risk control used for planning,executing, and evaluating substantive audit tests focus primarily on therisk of accepting a materially misstated amount (…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou