发布求助
文献互助 智能选刊 最新文献

Organizational Auditing and Assurance in the Digital Age最新文献

筛选
英文 中文
Internal Control System in Cooperative Society 合作社内部控制制度研究
Organizational Auditing and Assurance in the Digital Age Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7356-2.CH014
Norfaizah Manjah, Radiah Othman, H. Yusoff
{"title":"Internal Control System in Cooperative Society","authors":"Norfaizah Manjah, Radiah Othman, H. Yusoff","doi":"10.4018/978-1-5225-7356-2.CH014","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH014","url":null,"abstract":"The increasing number of recent fraud cases involving the board of directors and top management in cooperative societies has raised concerns about the effectiveness of internal control systems (ICS) in these organizations. This chapter aims to examine the relationship between the effectiveness of the ICS and the likelihood of fraud occurrence by focusing on the control environment, risk assessment, and monitoring activities of cooperative societies in Malaysia. The results showed that the effectiveness of the control environment, risk assessment, and monitoring had no significant relationship with the likelihood of fraud occurrence in these organizations. However, this does not necessarily mean that the fraud risk is not an emerging issue. The study proposes that the internal auditors and audit committee oversee a pro-active fraud prevention check-up, as suggested by the Association of Certified Fraud Examiners (ACFE), which is to be implemented in co-operative societies to assess how vulnerable the organizations are to fraud.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122222231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Internal Audit Structure and Fraud Risk Assessment From a Regulatory Perspective 监管视角下的内部审计结构与舞弊风险评估
Organizational Auditing and Assurance in the Digital Age Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7356-2.CH015
L. Aslan
{"title":"Internal Audit Structure and Fraud Risk Assessment From a Regulatory Perspective","authors":"L. Aslan","doi":"10.4018/978-1-5225-7356-2.CH015","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH015","url":null,"abstract":"This chapter aims to depict the role of internal audit in Turkish capital markets by comparing the internal audit structure and its role in detecting fraud in financial institutions and developing a framework for assessing fraud risk in intermediary institutions. The newly constructed regulations concerning banks, intermediary institutions, and portfolio management companies are compared to a global benchmark by using a conceptual and descriptive approach. According to the results of this comparison, it is clear that Turkish legislation needs to be improved in critical areas. “Integrity” should be incorporated as a founding concept of the internal audit function. Certification of internal auditors needs to be encouraged, and internal audit standards need to be adapted. As a result, a fraud risk assessment template influenced by the new regulatory framework is developed for intermediary institutions.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130531731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
To Monitor and Detect Suspicious Transactions in a Financial Transaction System Through Database Forensic Audit and Rule-Based Outlier Detection Model 利用数据库取证审计和基于规则的离群点检测模型对金融交易系统中的可疑交易进行监控和检测
Organizational Auditing and Assurance in the Digital Age Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7356-2.CH012
H. Khanuja, D. Adane
{"title":"To Monitor and Detect Suspicious Transactions in a Financial Transaction System Through Database Forensic Audit and Rule-Based Outlier Detection Model","authors":"H. Khanuja, D. Adane","doi":"10.4018/978-1-5225-7356-2.CH012","DOIUrl":"https://doi.org/10.4018/978-1-5225-7356-2.CH012","url":null,"abstract":"The objective of this chapter is to monitor database transactions and provide information accountability to databases. It provides a methodology to retrieve and standardize different audit logs in a uniform XML format which are extracted from different databases. The financial transactions obtained through audit logs are then analyzed with database forensic audit. The transactions are examined, detected, and classified as per regulations and well-defined RBI antimony laundering rules to obtain outliers and suspicious transactions within audit logs. Bayesian network is used in this research to represent rule-based outlier detection model which identifies the risk level of the suspicious transactions.","PeriodicalId":113538,"journal":{"name":"Organizational Auditing and Assurance in the Digital Age","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130637705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
首页 上一页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信