IDEAS home Printed from https://ideas.repec.org/a/ids/ijcrac/v14y2024i1p50-67.html
   My bibliography  Save this article

The contribution of internal audit to fraud audit: evidence from Greece

Author

Listed:
  • George Drogalas
  • Michail Pazarskis
  • Dimitris Mitskinis
  • Athanasios Koulikas

Abstract

This paper aims to examine the extent to which the establishment of internal auditing and the work of internal auditors contribute to fraud detection. For the purpose of this study, a questionnaire was sent to Greek companies and the sample of 114 was compiled from these. Statistical analysis was performed using the linear structural equation modelling (SEM) method. The results show that fraud audit is significantly influenced by the internal audit contribution, the audit committee's contribution, the internal auditor's contribution as well as their obligations. The originality of this study lies both in the fact that not enough research has been conducted that delves deeper into this subject and the method that was used for the data analysis.

Suggested Citation

  • George Drogalas & Michail Pazarskis & Dimitris Mitskinis & Athanasios Koulikas, 2024. "The contribution of internal audit to fraud audit: evidence from Greece," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 14(1), pages 50-67.
    • Handle: RePEc:ids:ijcrac:v:14:y:2024:i:1:p:50-67
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=142793
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijcrac:v:14:y:2024:i:1:p:50-67. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=328 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.