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Thesis

Spanish

ID: <

http://hdl.handle.net/10251/152655

>

Where these data come from
Transparency in auditing of accounts: analysis of fraud by auditing the accounts

Abstract

[ES] The objective of performing the end-of-grade work is to study audit fraud, which will be based primarily on audit regulations and other regulations applicable on national territory, which are a useful tool for carrying out audit work and are a perfect guide that the auditor must follow in all procedures in his work. A study will then be carried out on the typology of fraudulent activities and the behaviour of those who commit this type of illegal activity, highlighting the psychological characteristics of these persons. On this basis, the audit work is intended to be based on three blocks. Firstly, we talk about the internal control system that a company has, where we can observe the robustness, or not, in ensuring that the company’s economic and financial activity complies with the principles of legality, economy, efficiency and effectiveness. Secondly, we refer to information and society environment, which should be studied in advance by the audit work team in order to contextualise the work and planning to ensure that resources are used as efficiently and effectively as possible. Finally, we arrive at the audit procedures, whereby the auditor obtains sufficient and adequate evidence to substantiate his opinion and, if so, whether or not there has been fraudulent activity. These procedures will be carried out on a company which will now be called SOCIEDAD, this company is fictitious and is created for the purposes of the Fin de Grado Work, and will help create conclusions and recommendations, this will be the end point of the work and will help society in future decision-making. In the practical case, we will see that the auditor is faced with fraud situations that will be connected, with information limitations and will have to take decisions regarding all fraud by SOCIEDAD. Madrid Arango, JE. (2020). Transparency in auditing of accounts: analysis of fraud by auditing the accounts. http://hdl.handle.net/10251/152655

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