Fraud triangle as an audit tool (Record no. 524114)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01689nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 231030b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sandhu, Namrata and Saluja, Shefali |
| 245 ## - TITLE STATEMENT | |
| Title | Fraud triangle as an audit tool |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Management and Labour Studies |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 48(3), Aug, 2023: p.418-443 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The objective of this study is to assess the usefulness of the fraud triangle in fraud detection and to make use of the results to critically examine the Indian Standard on Auditing that describes the responsibilities of auditors related to frauds (SA 240). Based on content analysis and quantitative assessment of publicly documented evidence in the form of press articles covering 19 emblematic Indian cases of fraud that went public between 1992 and 2018, this study establishes the validity of the fraud triangle and recommends that auditors evaluate potential frauds based on the components of the fraud triangle. The study also identifies fraud risk factors not covered in SA 240 and suggests that these risk factors be added to SA 240 to aid the fraud detection efforts of auditors. Further, the behavioural nature of the fraud risk factors missing from SA 240 suggests that the behaviour of prospective fraud perpetrators has not received due consideration in SA 240. The value of this study lies in its ability to demonstrate the usefulness of the fraud triangle as an audit tool and underscore the room for improvement in the Indian auditing standard related to frauds (SA 240). – Reproduced https://journals.sagepub.com/doi/abs/10.1177/0258042X231160970 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Management and Labour Studies |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | AUDITING |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2023-10-30 | 48(3), Aug, 2023: p.418-443 | AR129990 | 2023-10-30 | Articles |