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Master Thesis

L'audit externe et la fraude : l’impact des NEP sur la performance des auditeurs externes à détecter les fraudes

Abstract : Binding standards are opening to criticism: they offer an inadequate normative framework for a successful detection of fraud. Standards are adjustable to environments and have been improved too late to reduce the gap with number of fraud with number of detection. The audit of fraud needs overturning of traditional principles and methods of legal audit and it needs implement of new tools. To conclude the normative framework offers a guide for auditors which has to be changed in order to implement an audit of fraud. It allows them to improve performance concerning detection and prevention of fraud.
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Master Thesis
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https://dumas.ccsd.cnrs.fr/dumas-01270641
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Submitted on : Monday, February 8, 2016 - 12:01:28 PM
Last modification on : Wednesday, July 15, 2020 - 10:10:03 AM
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  • HAL Id : dumas-01270641, version 1

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Neige Gaillard. L'audit externe et la fraude : l’impact des NEP sur la performance des auditeurs externes à détecter les fraudes. Gestion et management. 2015. ⟨dumas-01270641⟩

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