A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis

نوع المستند : المقالة الأصلية

المؤلفون

1 كلية الاقتصاد والعلوم السياسية وادارة الاعمال جامعة مايو بالقاهرة

2 Assistant professor of accounting, faculty of business studies, Arab Open University, Egypt

3 Assistant professor of accounting, Higher institute of Administrative Sciences, Elbiheira, Egypt and lmam jafar Al Sadiq, University, college of Administrative and financial sciences, Department of Accounting, Baghdad, Iraq

المستخلص

fraud problem covering 2,110 cases from 133 countries causes losses of $billion with average loss per case $1,783,00.
The research objective is to provide a proposed model for External auditor using of root cause analysis in fraud detection and analysis. The research used (fish bone) diagram as one of root cause analysis tools, which based on multiple causes (Fraud Hexagon Elements) and Effect (Fraudulent financial Reporting) as a type of fraud. The research finds that external auditor using of fish bone diagram helping in detection and analysis of major causes of fraudulent financial reporting. Moreover, stimulus is measured by financial stability and external pressure; it has positive effect on fraudulent financial reporting. Opportunity is measured by number of audit committee members and it has significant impact on fraudulent financial reporting. Capability peroxide by change of directors has positive effect on fraudulent financial reporting. Ego and collusion has significant impact on fraudulent financial reporting, the higher level of collusion will lead to fraud.

الكلمات الرئيسية

الموضوعات الرئيسية

مجلة الشروق للعلوم التجارية
المجلد 16، العدد 16.2 - الرقم المسلسل للعدد 16
عدد خاص الجزء الثاني
إبريل 2024
الصفحة 469-482

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