USF St. Petersburg campus Faculty Publications
The government internal auditor's role in implementing SAS 82
Document Type
Article
Publication Date
2001
ISSN
1096-3367
Abstract
In the past years the incidence of fraud has increased dramatically and has cost government organizations billions of dollars. In response to this situation, Statement on Auditing Standards No. 82 was issued. This statement emphasizes the auditor's responsibilities with respect to fraud and should induce government managers to implement proactive measures to deter and detect fraud. The involvement of the internal auditors is instrumental in any fraud prevention program. In addition, the independent auditors will review details of the internal auditor's work for information concerning fraud prevention. This paper examines the nature of fraud and how the internal auditors can improve fraud prevention and detection in government entities.
Language
en_US
Publisher
PrAcademics Press
Recommended Citation
Sinason, D., Hillison, W., & Pacini, C. (2001). The government internal auditor's role in implementing SAS 82. Journal of Public Budgeting, Accounting & Financial Management, 13(4), 512-535.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
Citation only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Public Budgeting, Accounting & Financial Management, 13(4), 512-535. Members of the USF System may access the full-text of the article through the authenticated link provided.