Red flags in detecting credit cooperative fraud: the perceptions of internal auditors

Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing fraud risk. Design/methodology/approach – This...

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Bibliographic Details
Main Authors: Cristian Baú Dal Magro, Paulo Roberto Da Cunha
Format: Article
Language:English
Published: Fundação Escola de Comércio Álvares Penteado 2017-07-01
Series:Revista Brasileira de Gestão De Negócios
Subjects:
Online Access:https://rbgn.fecap.br/RBGN/article/view/2918/pdf