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...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Fundação Escola de Comércio Álvares Penteado
2017-07-01
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Series: | Revista Brasileira de Gestão De Negócios |
Subjects: | |
Online Access: | https://rbgn.fecap.br/RBGN/article/view/2918/pdf |