Analysis of Audit Competencies and Internal Control on Detecting Potential Fraud Occurrences
It is stated that fraud in the government sector includes deceptive acts such as asset misappropriation, loss of state income, falsification of financial records and reports, and mark-ups in government financing. The purpose of this study is to investigate the potential impact of audit competences (...
| Published in: | Universal Journal of Accounting and Finance |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Horizon Research Publishing
2022
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85122762277&doi=10.13189%2fujaf.2022.100118&partnerID=40&md5=39ed8108e24b4474a643ea9c5d85033f |