scholarly journals The Obvious Fraud Revisited: The Admission-Seeking Interview

2018 ◽  
Vol 14 (4) ◽  
pp. 69-96
Author(s):  
David O'Bryan ◽  
Jeffrey J. Quirin
Keyword(s):  
Internal Audit ◽  
Significant Other ◽  
Manufacturing Organization ◽  
Complete Investigation

E.Z. Pickens Conglomerate, S.A. is a large, multi-national manufacturing organization. Approximately six months ago an anonymous tip was left on the company’s fraud hotline. The tip pertained to a division manager of the company who had allegedly perpetrated a fraudulent vendor scheme in collaboration with their significant other. Your company’s internal audit department conducted a review of the vendor file, corroborated the allegation, and forwarded their findings to your department. You supervised a complete investigation into the matter which will now culminate with an admission-seeking interview of the fraudster. Your task is to review the investigative file, prepare to confront the alleged perpetrator, and then conduct the admission-seeking interview to obtain an oral and written confession.

Can’t take my eyes off of you: Tendency to maintain cognitive activation of significant other representations.

Emotion ◽  
2016 ◽  
Vol 16 (7) ◽  
pp. 1019-1032
Author(s):  
Mati Har-Lev ◽  
Nachshon Meiran
Keyword(s):  
Significant Other ◽  
Cognitive Activation

Significant Other

2020 ◽  
Author(s):  
Keyword(s):  
Significant Other

Peran Pengawasan Internal Dalam Menghindari Kutukan Sumber Daya Alam

Liquidity ◽  
2016 ◽  
Vol 5 (1) ◽  
pp. 1-9
Author(s):  
Andilo Tohom
Keyword(s):  
Natural Resources ◽  
Internal Audit ◽  
Rent Seeking ◽  
Rich Country ◽  
Literature Study ◽  
Indonesian Government ◽  
The World ◽  
Policies And Programs ◽  
The Right

Indonesia is one of many countries in the world so called resource-rich country. Natural resources abundance needs to be managed in the right way in order to avoid dutch diseases and resources curses. These two phenomena generally happened in the country, which has abundant natural resources. Learned from Norwegian experiences, Indonesian Government need to focus its policy to prevent rent seeking activities. The literature study presented in this paper is aimed to provide important insight for government entities in focusing their policies and programs to avoid resources curse. From the internal audit perspective, this study is expected to improve internal audit’s role in assurance and consulting.

Significance of the significant other

10.33540/10 ◽  
2020 ◽  
Author(s):  
◽  
Eline Wilhelmina Maaike Scholten
Keyword(s):  
Significant Other

Performancemessung für Internal Audit mittels einer Balanced Scorecard

Controlling ◽  
2003 ◽  
Vol 15 (5) ◽  
pp. 235-244 ◽  
Author(s):  
Lorenz Zwingmann ◽  
Patrick Dieninghoff ◽  
Jörn Meyer
Keyword(s):  
Balanced Scorecard ◽  
Internal Audit

WAYS TO IMPROVE INTERNAL AUDIT OF PAYMENTS TO EMPLOYEES

2017 ◽  
Author(s):  
Natalia Ivanova ◽  
◽  
Svitlana Mykhailovyna ◽  
Olena Matros ◽  
◽  
...  
Keyword(s):  
Labor Productivity ◽  
Information Technologies ◽  
Internal Audit ◽  
Employee Benefits ◽  
Actual State ◽  
High Quality ◽  
Employee Benefit ◽  
Productivity Indicators ◽  
State Of Affairs ◽  
Practical Recommendations

There is no doubt that the issues of improving the methodological foundations of internal audit of payments to employees in the context of increased competition in all areas of business, the introduction of modern information technologies in the accounting process are relevant. Salaries are not only a source that ensures the life of employees, but their growth affects the increase in labor productivity and profit of the enterprise. Internal audit allows to ensure high-quality accounting of payments to employees, which is important in determining labor productivity indicators and ways to improve it. The purpose of the article is to substantiate the theoretical and methodological basis with the development of practical recommendations for improving the methodology of internal audit of employee benefits in order to improve the detailed audit content. It has been established that in order to ensure the correct and high-quality organization of internal audit, it is advisable to provide for the establishment of the internal audit service as a separate subdivision, providing the necessary number of accountants and auditors in the staff. The methodology of the internal audit of payroll has been improved in order to provide a detailed explanation of the content of the audit. The main objects of the internal audit of employee benefit calculations have been singled out. The sequence of the employee benefit calculations audit was determined. The internal auditor's working documents were formed: A statement of selective verification of vacation pay accrual and a Statement of violations revealed during the audit of employee benefit calculations. Using new changes and suggestions will allow the company’s internal audit service to cover all aspects of accounting and reporting on employee benefits. Preparation results of the internal audit of payments to employees in the form of proposed working documents will ensure that the results of the audit correspond to the actual state of Affairs at the enterprise and ensure the availability of information during the next audit. Prospects for further research should be carried out in the direction of developing a regulatory framework for internal audit, taking into account industry specifics affecting the economic activity of the enterprise.

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