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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Related Book For
Auditing a business risk appraoch
ISBN: 978-0324375589
6th Edition
Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston
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