Brainstorming and auditor education background on internal control: Assessing fraud opportunity

• Main Authors: Mohd-Nassir, Mohd-Daniel, Mohd-Sanusi, Zuraidah, Ghani, Erlane K.
• Format: Conference or Workshop Item
• Language: English
• Published: 2015
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/17599/1/449-ICAS2015%20449-455.pdf; http://repo.uum.edu.my/17599/; http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/147-brainstorming-and-auditor-education-background-on-internal-control-assessing-fraud-opportunity

Various efforts have introduced to the government auditors in improving the fraud risk assessment performance and at the same time enhancing audit quality as well as increasing public confidence. The provision of standards and guidelines have encouraged the government auditors to perform a brainstor...