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Forensic Auditing and Weak Signals: A Cognitive Approach and Practical Tips

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  • Zbyslaw Dobrowolski

Abstract

Purpose: This study aims to establish the possibility of using weak signals during forensic auditing. Approach/Methodology/Design: The insights in this paper have emerged iteratively through consideration of both theory and the empirical case based on public auditors' database analysis. Such an approach is consistent with an abductive approach. Findings: A detailed analysis revealed that there is a need to use weak signals in forensic auditing practices. Besides, it was found that forensic auditing is not developed by supreme audit institutions, which are the most crucial auditor in the public sector. Such situation questions the effectiveness of these organisations in the fight against irregularities in the public sector. Practical Implications: The article brings several valuable information that can be the base material and reference to further research. It provides practical tips on how to plan and carry out forensic auditing using weak signals. Originality/Value: There are several studies on forensic auditing or weak signals; however, the research question – how to use weak signals during forensic auditing was without an answer. It is the first such research in the World. Besides, the article presents the original definition of forensic auditing.

Suggested Citation

  • Zbyslaw Dobrowolski, 2020. "Forensic Auditing and Weak Signals: A Cognitive Approach and Practical Tips," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 247-259.
    • Handle: RePEc:ers:journl:v:xxiii:y:2020:i:special2:p:247-259
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    References listed on IDEAS

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    1. Julia V. Ponomareva & Anna V. Sokolova, 2015. "The Identification of Weak Signals and Wild Cards in Foresight Methodology: Stages and Methods," HSE Working papers WP BRP 46/STI/2015, National Research University Higher School of Economics.
    2. Zbyslaw Dobrowolski, 2020. "The supreme audit institutions readiness to uncertainty," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 513-525, September.
    3. Kerstin Cuhls, 2003. "From forecasting to foresight processes-new participative foresight activities in Germany," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 22(2-3), pages 93-111.
    4. Iden, Jon & Methlie, Leif B. & Christensen, Gunnar E., 2017. "The nature of strategic foresight research: A systematic literature review," Technological Forecasting and Social Change, Elsevier, vol. 116(C), pages 87-97.
    5. Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.
    6. D. Thorleuchter & D. Van Den Poel, 2013. "Weak Signal Identification with Semantic Web Mining," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/860, Ghent University, Faculty of Economics and Business Administration.
    7. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.
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    Cited by:

    1. Zbyslaw Dobrowolski, 2021. "The Strategy of Vaccination and Global Pandemic: How Framing May Thrive on Strategy During and After Covid-19," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 532-541.
    2. Zbyslaw Dobrowolski & Grzegorz Drozdowski & Agnieszka Gawlik, 2021. "Managerial Effectiveness in the Perspective of Competencies Towards Uniformity in Family Business," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 227-237.
    3. Zbyslaw Dobrowolski & Grzegorz Drozdowski & Monika Dobrowolska & Janusz Sobon & Dariusz Sobon, 2021. "Economic Calculus and Weak Signals: Prevention Against Foggy Bottom," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 165-174.
    4. Marcin Berlik & Malgorzata Slawinska & Jolanta Sloniec, 2021. "Occupational Risk Management on the Basis of Accident Scenarios in the Usage Chain," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 417-427.
    5. Zbysław Dobrowolski, 2021. "Internet of Things and Other E-Solutions in Supply Chain Management May Generate Threats in the Energy Sector—The Quest for Preventive Measures," Energies, MDPI, vol. 14(17), pages 1-11, August.

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    More about this item

    Keywords

    Forensic auditing; public management; weak signals; foresight; external auditing; supreme audit institution.;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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