Fraud auditing: a career opportunity

Article Abstract:

Accounting students wishing to pursue a career in fraud auditing may choose to specialize in traditional public accounting, internal auditing or consulting. Fraud auditors in the traditional accounting profession are likely to be involved in fraud detection and expert witness work. These auditors may also need to become CPAs. Those who choose to enter the internal auditing field can expect their work to focus on fraud deterrence and detection. They would need the Certified Fraud Examiner (CFE) credential. Additional designations such as Certified Management Accountant or Certified Internal Auditor could prove to be an advantage. Fraud accountants who opt to go into consultancy may find it beneficial to have previous experience in either internal auditing or public accounting. A CFE designation is often necessary.

Column, Accounting and auditing, Auditing, Practice, Fraud, Auditors

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Evaluating outsourcing of internal auditing

Article Abstract:

The outsourcing of internal auditing services has gained increasing popularity among firms seeking an effective way of cutting support services' costs without sacrificing quality. Firms that choose to outsource internal auditing work may do so either on a partial basis, wherein an internal auditing staff is retained, or totally, with all internal audit work being handled by contract auditors. The advantages of internal audit outsourcing include the lowering of costs, the provision of specialized expertise, and the synergies that arise from the use of the same contract auditor for both internal and external auditing needs.

Management, Usage, Accounting firms, Accounting services, Outsourcing, Internal auditing

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