The Responsibilities of Financial Fraud Activities Among of Auditor in the Business Organizations
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2018, Vol 8, Issue 12
Abstract
The study paper mainly focuses on the financial fraud of the issue either auditors can act as a first respondents or not. As first respondents, their primarily responsible is to clarify the fraud, stabilize situation and prevent for further losses. Moreover, third parties are expected to act as first respondents too, as when there are financial fraud or other illegal act is suspected during the audit. Hence, in conducting an audit, auditors play a role in practice guidelines that must be wary occurrence of financial fraud and other illegal acts. Any first respondents must rely on electronic format and digital forensics to collect and identify such electronic information not the original printed documents.
Authors and Affiliations
Norfadzilah Rashid, Mohd Sadad Mahmod, Asyraf Afthanorhan, Wan Anisah Endut, Noryati Yaakub, Mohd Hafiz Harun, Ahmad Othman, Safrul Izani Salleh
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