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McKee, TE (2006)

Increase your fraud auditing effectiveness by being unpredictable!

Managerial Auditing Journal 21(2), pp. 224-231.

ISSN/ISBN: Not available at this time. DOI: 10.1108/02686900610639338

Abstract: Purpose – To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach – Review of auditing standards, fraud cases, and other audit literature. Findings – A cost-benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability. Practical implications – This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards. Originality/value – The paper fills a void in the literature with respect to how auditors can be unpredictable as required by auditing standards.

@article{, title={Increase your fraud auditing effectiveness by being unpredictable!}, author={McKee, Thomas E.}, journal={Managerial Auditing Journal}, volume={21}, number={2}, pages={224--231}, year={2006}, publisher={Emerald Group Publishing Limited}, DOI={10.1108/02686900610639338}, }

Reference Type: Journal Article

Subject Area(s): Accounting