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Responsibility And Skepticism Of Internal Auditors In Fraud Risks’ Assessment

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  • Olena Shestakova

    (Academy of the Financial Management, Kyiv)

Abstract

The article analyses the role of internal auditors in deterring and detection of fraud. It focuses on the psychological component of internal auditor’s activities; investigates the influence of personal characteristics such as the responsibility and scepticism on the quality risk assessment of fraud; defines the factors that have influence on their level; provides argumentation of correlation existence between the level of responsibility and scepticism and quality assessment of fraud risks by internal auditor.

Suggested Citation

  • Olena Shestakova, 2014. "Responsibility And Skepticism Of Internal Auditors In Fraud Risks’ Assessment," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 2, pages 54-56, February.
    • Handle: RePEc:uje:journl:y:2014:i:2:p:54-56
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    Cited by:

    1. Plikus Iryna, 2017. "Investigation of methods of counteracting corporate fraudulence: accounting-legal approaches to the identification of abusonment," Technology audit and production reserves, 4(36) 2017, Socionet;Technology audit and production reserves, vol. 4(4(36)), pages 22-28.

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