The Control Environment and Internal Auditor - Does the control environment influence the possibility of internal auditors to detect fraud

Abstract: 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.