Responsibility And Skepticism Of Internal Auditors In Fraud Risks’ Assessment

Olena Shestakova
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Olena Shestakova: Academy of the Financial Management, Kyiv

Ukrainian Journal Ekonomist, 2014, issue 2, 54-56

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.

Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2014:i:2:p:54-56

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