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Found 2 essays matching the above criteria.

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

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Silvia Segura; Ha Vu Thu; [2015]
    Keywords : Fraud Mechanism; Fraud detection; Control Environment; COSO; Internal Auditor; Business and Economics;

    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. READ MORE

  2. 2. Determinants of audit fees for Swedish listed non-financial firms in NASDAQ OMX Stockholm

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Dinh Ha Thu Vu; [2012]
    Keywords : Audit fees; audit independence; auditee risk; auditee size; audit committee; audit; auditee complexity; Big4.; Business and Economics;

    Abstract : Purpose: The purpose of this thesis is to define factors which influence audit fees. Methodology: I have used the deductive approach to find out the results. Theoretical perspectives: I have used factors found in previous studies to discuss about and build my own hypotheses. READ MORE