Explain why the auditor needs to examine the tone at the top in evaluating fraud risk. Identify

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Explain why the auditor needs to examine the "tone at the top" in evaluating fraud risk. Identify the key information the auditor should gather on each of the following areas:

• Corporate governance

• Management

• Audit committee

• Corporate culture

• Internal auditing

• Top level monitoring controls

• Whistle blowing

• Codes of ethics

• Related party transactions


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Auditing a business risk appraoch

ISBN: 978-0324375589

6th Edition

Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston

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