Working paper 79, University of Waikato.
ISSN/ISBN: 1173-7182 DOI: Not available at this time.
Abstract: ABSTRACT: The purpose of this study is to identify those approaches and techniques which auditors could usefully employ to detect fraud that may be found in financial statements. The classification which results includes a brief analysis of a number of studies classified within the following categories: prediction models, expert systems, neural networks, Benford's law, computer technology assistance, simple analytical procedure, 'red flag' groupings and broad strategies. We conclude on how this analysis could be useful to future researchers and auditors in the field who are seeking to improve their approach to detecting material fraud in the financial statements
Not available at this time.
Reference Type: E-Print
Subject Area(s): Accounting