Document Details

Document Type : Article In Journal 
Document Title :
Analysis of the Efficiency and Effectiveness of External Auditing Process to Detect Management Fraud by Using Signal Detection Theory
تحليل كفاءة وفعالية عملية المراجعة الخارجية في اكتشاف غش الإدارة باستخدام نظرية اكتشاف الإشارة
 
Subject : Accounting 
Document Language : Arabic 
Abstract : The objective of this research is to explore the potential contribution that signal detection theory (SDT) offers for analysis of the efficiency and effectiveness of external auditing to detect management fraud. The research discusses the conceptual framework of SDT, and presents the relationship between audit technology (hit rates and false alarm rates), base rates of management fraud, and costs of Type 1 and Type 2 errors using a SDT framework. SDT concepts are used to model and analyze the audit process. The research also examines why SDT is a reasonable addition to the auditing literature. Propositions concerning SDT’s role in effective auditing are posited, and SDT-related auditing issues and implications are examined. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 15 
Issue Number : 1 
Publishing Year : 1422 AH
2001 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
صادق حامد مصطفى SADEK HAMED MOSTAFAResearcher  

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