Increase your fraud auditing effectiveness by being unpredictable!

Thomas E. McKee

Managerial Auditing Journal, 2006, vol. 21, issue 2, 224-231

Abstract: Purpose - To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach - Review of auditing standards, fraud cases, and other audit literature. Findings - A cost‐benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability. Practical implications - This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards. Originality/value - The paper fills a void in the literature with respect to how auditors can be unpredictable as required by auditing standards.

Keywords: Auditing; Fraud; Auditing standards (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686900610639338

DOI: 10.1108/02686900610639338

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