Procurement fraud & data analytics

Article Abstract:

The government auditor's ability to detect procurement fraud through the use of IT tools in performing sophisticated data analytics and effective data testing is discussed. The case study of effective application of a fraud risk hypothesis is presented and several principles of effective procurement, fraud investigation and detection are explained.

Methods, Auditors, Fraud investigation, Hypothesis testing (Research method)

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Research opportunities in internal auditing

Article Abstract:

Recent scandals in corporate America and the plunging stock markets brought to focus the role of internal auditing. The chapters of the writings of ten respected academics, who have written in the past, present and future of internal auditing are presented.

Science & research, Research, Internal auditing

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Developing a strategy for auditing outsourced public sector contracts

Article Abstract:

The information on risks involved and strategies to be adopted for auditing of outsourced public sector service contracts is presented. The contracting process, its review and delivery aspects are also explained.

Use of services, Services information, Services, Auditing, Public sector, Outsourcing

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