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A Proposed Framework for an Internal Forensic Auditing to Manage the Risk of Fraud in Financial Statements to Support the Decision of the External Auditor to Rely on the Work of Internal Auditing: A Field Study in Egypt.
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This study is on impact of forensic audit towards investigation and prevention frauds in any financial performances or corporate companies. The incessant financial Fraud resulting to corporate collapse and the failure of the statutory audit to detect and prevent fraudulent activities which had led to the impoverishment of investors had given rise to need for forensic auditor. In view of the above this paper considers the impacts of forensic auditor on corporate governance. The study was a theoretical research which considered the roles of forensic auditors in combating fraudulent activities, distinction of forensic auditor and statutory auditor, characteristic of forensic auditor and impact of forensic auditor on corporate governance. Data generated were analyzed using charts, graphs, tables and regression. Our findings revealed that forensic audit has a significant negative impact on number of fraud cases, number of staff involved in fraudulent activities and data collected with the sample size of 125 respondents through the well-structured questionnaires from the Auditors, Accountants, Managers, Professional Accountants and Accounting Knowledgeable persons with this data we have used SPSS Methodology to find the Regression, Correlation Coefficient, Descriptive statistics, Reliability test, Anova, Factor analysis. From studies carried out this paper is forensic auditors having improved management accountability, strengthened external auditor’s independence and assisting audit committee members in carrying out their oversight function by providing them assurance on internal audit report have impacted positively to corporate governance, thereby reducing corporate failure and impoverishment of investors.
There has been a rapid increase in the number of fraud and corruption cases despite statutory audits being carried out. This led to the rise in demand for forensic auditing services and in response audit firms began offering this service. The audit firms however suffer from lack of adequate resources, training, knowledge and practical experience. Taking into consideration the impact of these factors this research sought to investigate the effectiveness of forensic audit as a tool for the detection and prevention of fraudulent activities using a Chartered Accountancy Company in Zimbabwe as a case study. The research utilized a mixed approach whereby quantitative data was gathered from closed ended questions quantified using the Likert scale. Qualitative data was gathered from open ended questions and 3 interviews were also conducted. A total of 20 questionnaires were distributed using random sampling, 19 were returned and one lost in the process. To analyze the data the multiple regression method was employed and data was presented using bar graphs and tables supported by explanations. The research revealed that there is a positive relationship between training, level of education and ability to detect and prevent fraud. It was also found that litigation support service has a huge role to play in the effectiveness of forensic auditing in detecting and preventing fraud. Recommendations were made towards increase in training sessions as well as engaging in training and development programs to fully equip auditors with knowledge.
Internal Audit Function (IAF) is considered as an important element of corporate governance. It can contribute to good corporate governance only if it operates effectively. There are many stakeholders of IAF like Board of Directors (BoD), the firm’s management, external auditors etc. All these stakeholders have their different needs and also have different perception regarding IAF. In this study, we tried to explore the perception of external auditors regarding the role and effectiveness of the IAF. For this purpose, we interviewed with eight external auditors of different audit firms. As per the findings of this study, the role of IAF
includes checking the compliance and evaluation of internal controls, risk management and fraud risk management. This paper further concluded that the current role of IAF can be more effective by making IAF independent and by the induction of the personnel with right qualification, skills and relevant experience. External auditors can also get benefits from effective IAF.
The purpose of this study is an attempt to understand the corporate fraud and explore the most effective fraud prevention mechanisms which are critical in reducing corporate fraud. The study is indicating How to keep watching on corporate fraud and its prevention should be undertaken in a collaborative way in view of accounting professionals, financial analysts, internal & external auditors, chartered accountants and other accounting officers in Bahrain. The result showed that Forensic Accountant is important in fraud investigation and curb and resolve economic and financial crimes in Bahrain economy. The purpose of my present proposed research work entitled "Forensic Accounting: An open window to keep watch on Corporate Fraud" detect the several fraud prevention mechanisms were applied in companies such as internal control, internal audit functions, and external audits of financial statements, which ranked the topmost fraud prevention mechanisms in terms of the percentage of existence. Our study shall also identify the causes of frauds, psychology of typical fraudster, threatening signs of an impending or recurring fraud and measures to detect and prevent frauds, by identifying the existence and effectiveness of fraud prevention mechanisms. The result showed that Forensic Accountant plays an important role in fraud investigation and restraint and determination economic and financial crimes in Bahrain economy.
Financial investigation and Forensic Accounting have been in focus in recent years mainly due to an excess of frauds that have taken place in the corporate sectors. The value of frauds executed in these sectors has been very large and caused severe financial strain on individuals, corporations and the government. Many of these financial frauds could have been detected earlier and possibly avoided by the use of forensic accounting techniques. The aim of this study is to determine the financial investigation and Forensic Accounting to averting the frauds and misrepresentations in the corporate houses. The study attempts to identify the cause of frauds, the psychology of the typical fraudster, the warning signs of an impending or recurring fraud and measures to detect and prevent frauds. An analysis is made of Forensic Tools that can analyze data and detect unusual events that could act as an indicator of frauds. The study seeks to establish the forensic practices in vogue in the industry and its usage among the various professional categories of accounting professionals. The prospects of the profession, the educational and training requirements are also evaluated. The study also uses a high level forensic tool in a case study into the major Indian Cement companies to detect whether prima facie there has been a likely manipulation of the books of account.
The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making.
The quality level of this accounting information comes from the company’s governance practices, thereby
emphasizing the importance of corporate governance in companies. Recently, following the financial crises
resulting in accounting scandals, attention has been moving towards internal audit function as an important factor in
the structure of corporate governance. This paper therefore examined the extent of the relationship between internal
audit function and the quality of accounting information of companies. The study adopted the survey research
design. The research instrument employed was questionnaire which was administered to internal auditors of the
“Big Four”. Linear regression analysis was employed in the analysis of the data collected with the use of Statistical
Packages for Social Sciences (SPSS). The results revealed that there is a significant relationship between the
internal audit characteristics and the quality of accounting information. It was recommended that in order to provide
credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report
to the financial statement.
Keywords: accounting quality, accounting report, corporate governance, fraud, internal auditing
The constant increase in the volume of fraud, which leaves devastating effects on business performance, causes a significant preoccupation of enterprises with this problem. Being aware of the fact that the establishment of an adequate fraud risk management process is necessity, enterprises are increasingly basing the effectiveness of the mentioned process on the potentials of internal audit. Bearing in mind that internal audit does not have the primary responsibility to prevent and detect fraud, its integration in fraud risk management process represents a new challenge for this function. In the paper, authors initially point out the factors that determine the ability of the internal audit to fight against fraud, then the contribution that this function can provide in its prevention, detection and investigation.
Several instances of corporate scandals and failure in resent past have put the professional accounting bodies into a new perception that goes beyond statutory audit and in some ways even the trend of corporate governance. This article discusses the concept, need and role of forensic accounting in solving the vexed problem of corporate world.
There has been a dramatic increase in financial crime across the globe especially in developing economies. In Nigeria, the print and electronic media is replete with news of the charges brought against suspected persons accused of financial crime and charged to court by the anti-graft agencies being dismissed for lack of credible and sufficient evidence. The paper highlights how forensic accounting can be employed to resolve that challenge. Forensic accounting assignment is more comprehensive in nature than financial audit. Unlike financial audit which aims mainly at uncovering material deviation in financial data and significant variances from acceptable accounting and auditing standards, forensic audit looks beyond the transactions and audit trail to focus on substances of the transaction instead. It was recommended that the relevant anti-graft agencies should consider engaging the services of forensic accountant to enhance conviction of fraud culprits.
The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide much-needed guidance to educators for the development of forensic accounting curriculum by identifying pertinent skills to accompany a program of study.
Purpose
– The purpose of this paper is to investigate the perceptions of a sample of Jordanian external auditors for the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit. The paper also examines the relationship, if any, between the degree of reliance on the internal and external audit fees.
Design/methodology/approach
– A sample of 100 external auditors is employed to investigate the perceptions of external auditors as to the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit. Also, a cross‐sectional multiple regression analysis is conducted to examine the impact of this reliance on audit fees.
Findings
– The results of the paper indicate that external auditors in Jordan consider the objectivity, competence and work performance of internal auditors as very important factors affecting their reliance decisions. It is found that “objectivity” had the highest mean score (4.353), followed by “competence” (4.188) and “work performance” (4.156). The results of the multiple regression analysis indicated that the size of the audited company is the most important variable in explaining the variation in audit fees paid by the sample companies. As for the reliance variable, it is found insignificant.
Originality/value
– It is believed that no previous research has examined these issues on the basis of Jordanian data. Thus, the current paper aims to extend the literature on these topics on a developing country with different characteristics. The results of this paper will be of concern to companies in their attempt to reduce external audit fees. Audit firms may also benefit from the paper in terms of reducing the efforts of external auditors due to the understanding and cooperation between external and internal auditors.
The objective of the study is to investigate quality of internal audit and its impact on the nature, timing and procedures of external audit based on international auditing standards, particularly the IAS (610). The standard requires the external auditor to assess the objectivity and independence, scope of function, Technical Competence and Due Professional Care of the internal auditor as indicators that reflect the quality of the internal audit performance before deciding on the use of its work. The reliance on internal audit work affects the nature, timing and extent of external audit procedures. The sample of the research was composed of audit and audit partners in the Iraqi Joint Audit Companies. A questionnaire was distributed by e-mail. The response rate was (70%) of the sample which reached (40) interviewees. The results of the research showed that the scope of work of the Internal Audit Unit and the professional attention of the Internal Auditor represent the two most important aspects of the quality of internal audit, which have an impact on the nature, timing and procedures of the external audit and after the external audit procedures are more affected by the quality of the internal audit. The study recommends strengthening the independence of the external audit and working to raise the efficiency and scientific and practical qualifications of the internal auditor in order to increase their impact on the nature, timing and procedures of the external audit.
The extent to which external auditors rely on the work of internal auditors is an important judgment. Recently, the Public Company Accounting Oversight Board has recommended that external auditors “rely (more) on the work of others” to reduce the greater-than-expected costs associated with compliance with Section 404 of the Sarbanes–Oxley Act. Reliance decisions, however, are complex decision tasks that require professional judgment and may be influenced by a number of factors, both external (environmental) and internal (cognitive and affective), including the auditors' working style and pervious experiences related to barriers to external/internal auditor cooperation (e.g., previously experienced low versus high internal auditor objectivity and/or competence). We experimentally examine these influences in our research reported herein. Consistent with expectations, external auditors' work styles significantly influenced the extent of planned audit testing, internal auditor reliance judgments, and interpretation of analytical procedures results. Auditors' perceptions about internal auditors' competence and objectivity, developed over years of interaction, also influenced these judgments, and interacted with work styles. Inconsistent with expectations, auditor rank (senior versus manager) did not influence judgments.
PCAOB Auditing Standard No. 5 (AS5) allows external auditors (EAs) to rely on the internal audit function (IAF) when the internal audit activities meet certain criteria and the EAs would find efficiencies in relying on their work (PCAOB 2007). This paper reviews the extant literature on the EAs’ reliance on IAF, identifies gaps in the literature, and proposes a series of research questions aimed at closing these gaps. We focus our review on research pertaining to how environmental factors and IAF-specific factors influence initial EAs reliance decisions, the nature and extent of EAs reliance on IAF, and the observable outcomes as a result of EAs’ reliance decisions. Our review finds that the environment in which EAs must make a reliance decision is complex – involving several factors that must be considered simultaneously. Moreover, an evolving set of auditing standards introduces several necessary intermediary judgments that the EAs must process before, and during, reliance on the IAF. In addition, our review indicates that we continue to know very little about how, and to what extent, EAs are currently evaluating IAFs’ quality factors. Similarly, while we find that the nature and extent of EAs reliance on IAF is influenced by account risk, inherent risk, and IAF sourcing, how the EAs chooses task environments (e.g., revenue recognition versus payroll) and the types of tests to be relied upon within these task environments is not completely understood. Finally, we find that there is a paucity of research concerning the effects of EAs’ reliance on IAF in terms of external audit quality.
The purpose of this paper is to advance research in internal audit (IA) evaluation by developing an IA assessment model that considers interrelationships among specific factors used by external auditors to evaluate the strength of the IA function. The model is based on three factors identified by auditing standards and by prior academic research: Competence, Work Performance, and Objectivity. We develop an analytical expression of the model using the belief function framework in order to overcome limitations of prior research. Our results reveal that modeling the “And” relationship is essential for assessing the strength of the IA function. As far as interrelationships are concerned, the analysis shows that, when the three factors have a strong or a perfect relationship, the strength of the IA function remains high even if there is positive or negative evidence about one of the factors. This result holds as long as there are high levels of belief about the other two factors. Further, we demonstrate how the quality of corporate governance affects the evaluation of the IA function and how a cost–benefit analysis can be applied to this framework to help determine the amount of external audit work needed to comply with standards. Our analysis reveals that the extent of external audit work to be carried out by the external auditor depends on the strength of the IA function and the amount of litigation and regulatory costs likely to be faced by the external auditor.
This paper discusses the professional standards and research findings pertaining to the roles of internal audit in the Sarbanes–Oxley era, particularly under the new Auditing Standard No. 5 Guidelines for the implementation of the Act's Section 404. The paper explains how internal audit resources have been used and should be used to assist corporate management, audit committees, and external auditors in their corporate governance duties. Hence, the analyses in this paper are useful for internal auditors, external auditors, corporate management, and audit committee members. The paper obtains its information from professional auditing standards as well as published research studies pertaining to the roles of internal audit in the Sarbanes–Oxley era.International Journal of Disclosure and Governance (2009) 6, 69–79. doi:10.1057/jdg.2008.18; published online 28 August 2008
External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine which of the criteria as mentioned by AI 610 will be used by the external auditors to evaluate the work of the internal auditors. Respondents of the study consist of those from the big four and non-big four firms located in Kedah and Penang. A one-quarter replicate of 28 Kempthorne's design was used to determine the experimental task. The findings of the study indicate that technical competence and scope of function are the two most important criteria that external auditors consider in their reliance on internal auditors. Malaysian Institute of Accountants (MIA), being the standard setter of the auditing standards in Malaysia, will have to develop precise and operational criteria for these factors in planning the audits. The study also shows that there was consistency in audit judgement.
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