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| Author: | Graham, L. Bedard, J. C. |
| Title: | Fraud Risk and Audit Planning |
| Journal: | International Journal of Auditing
2003 : MAR, VOL. 7:1, p. 55-70 |
| Index terms: | AUDITING FRAUD RISK |
| Language: | eng |
| Abstract: | This paper contributes to the literature by providing evidence on the prevalence of certain types of fraud risk factors in audit practice and their impact on audit planning. To address these issues, the authors asked practicing Big 5 auditors to identify specific fraud risk factors of an actual client, assess the client's level of fraud risk, and plan audit tests to address fraud. The authors find that a high proportion of clients exhibit one or more fraud risk factors, most frequently related to industry/competitive position, management integrity, internal control system quality, financial condition, and pressure to meet financial targets. |
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