using game theory and strategic reasoning concepts to prevent and detect fraud pdf

Using Game Theory And Strategic Reasoning Concepts To Prevent And Detect Fraud Pdf

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A dynamic model based on game-theory is proposed to address the problem of fraud detection in auditing under non-linear payoff functions.

This paper aims to identify the most frequent fraud risk factors that affect the nature, timing, and extent of planned audit procedures.

Improving Fraud Detection by Auditors via Integration of Cybersecurity Principles

It is generally accepted that the American public expects auditors to find fraud. While detecting both fraud and errors are official SAS 99 expectations, auditors spend the overwhelming majority of their time on finding only errors. SAS 99 instructs the audit planning committee to brainstorm how fraud could be perpetrated by the audit client, but the standard provides no official guidelines for how it should be done.

A framework for fraud-detection brainstorming sessions would help auditors better accomplish this difficult task and better meet public expectations. Threat modeling is a methodology used within the information security field.

The methodology has proven to be effective in the information security field and is used by most large organizations Shostack Threat models have been adapted for specific situations and technologies, including RFID technology Thompson et al.

Therefore, we adapt threat modeling to fraud detection and take key concepts, namely attack trees and attack vectors , and rename them as risk trees 1 and risk vectors 2 , since auditors view frauds more as risks than attacks. An audit planning committee will follow the steps outlined in Figure 1. The outcome of this process is a risk tree with risk vectors. This methodology lays the groundwork for improved detection of fraud by auditors.

Fraud Risk Factors that Affect the Audit Program Plan: The Case of Kurdistan Region, Iraq

Overall, auditors predisposed to low fraud risk assessments were less skeptical than those with no knowledge of fraud risk control group. Staff auditors were more skeptical than seniors. Senior auditors showed no differences in skepticism between the control group and high fraud risk assessment group. The results suggest a need for audit firms to use ongoing training with regard to professional skepticism and the requirements of SAS No. The study contributes to auditing literature in the areas of professional skepticism and fraud risk assessment. Payne, E. Emerald Group Publishing Limited.


Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud detecting and preventing fraudulent financial reporting.


Optimal dynamic auditing based on game theory

It is generally accepted that the American public expects auditors to find fraud. While detecting both fraud and errors are official SAS 99 expectations, auditors spend the overwhelming majority of their time on finding only errors. SAS 99 instructs the audit planning committee to brainstorm how fraud could be perpetrated by the audit client, but the standard provides no official guidelines for how it should be done. A framework for fraud-detection brainstorming sessions would help auditors better accomplish this difficult task and better meet public expectations. Threat modeling is a methodology used within the information security field.

Jeffrey Wilks, Mark F. Accounting Horizons 1 September ; 18 3 : — This commentary examines academic research that can assist auditors in detecting and preventing fraudulent financial reporting. We review theoretical and empirical research from game theory, social psychology, judgment and decision making, and auditing to identify improvements in audit practice and promising areas for future research.

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Improving Fraud Detection by Auditors via Integration of Cybersecurity Principles

 Espera! - крикнул он ему вдогонку. Его туфли кордовской кожи стучали по асфальту, но его обычная реакция теннисиста ему изменила: он чувствовал, что теряет равновесие. Мозг как бы не поспевал за ногами.

Стратмор виновато улыбнулся. - Сегодня утром Дэвид рассказал мне о ваших планах. Он сказал, что ты будешь очень расстроена, если поездку придется отложить.

Andrew Sanford and Dr. Conan Albrecht, Information Systems

 Прошу начальника систем безопасности связаться с главным коммутатором, где его ждет важное сообщение. От изумления у Джаббы глаза вылезли на лоб. Похоже, она от меня не отвяжется. И он решил не реагировать на сообщение. ГЛАВА 79 Стратмор спрятал пейджер в карман и, посмотрев в сторону Третьего узла, протянул руку, чтобы вести Сьюзан за .

 Мне кажется, мистер Беккер опаздывает на свидание. Проследите, чтобы он вылетел домой немедленно. Смит кивнул: - Наш самолет в Малаге.  - Он похлопал Беккера по спине.

Fraud risk assessments and auditors’ professional skepticism

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3 Comments

  1. Altensaycraw

    Saei, M.

    03.05.2021 at 03:18 Reply
  2. Inroversi

    Knowledge of the holy free pdf blackmore the meme machine pdf

    08.05.2021 at 12:14 Reply
  3. Kristen S.

    The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market.

    09.05.2021 at 20:25 Reply

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