Investigating fraud risks assessment practices in public sector audits / Mohamad Mahsun … [et al.]

• Main Authors: Mahsun, Mohamad, Mohamed, Nafsiah, Syed Yusuf, Sharifah Norzehan, Yuhertiana, Indrawati
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2021
• Subjects: Financial management. Business finance. Corporation finance; Crimes against property
• Online Access: https://ir.uitm.edu.my/id/eprint/49471/1/49471.pdf; https://ir.uitm.edu.my/id/eprint/49471/; https://apmaj.uitm.edu.my/

Fraud Risk Assessment (FRA) is claimed to be an important activity at the audit planning stage in both the private and public sectors. In fact, because of the importance of FRA activities, Auditing Standards (SAS 99, ISA 240, ISSAI 1240) have required auditors to carry out FRAs at the audit planning...