title: Financial auditing and fraud detection: Implications for scientific data audit.
abstract: This paper discusses some current issues and methods related to the detection of fraudulent financial reporting and draws potential implications for audit detection of fradulent scientific reporting. First, a brief history of auditor concern with fraud detection is presented. Then four issues are addressed: (1) How often does fraud occur? (2) What is fraud? (3) What are the general types of fraud? (4) How can auditors assess fraud risk and detect fraud?
authors: a School of Accounting , University of Southern California , Los Angeles , CA , 90089-1421.
authors: K V
authors: KV
authors: Pincus
keywords: Finanical auditing; data audit; detection; fraud detection; methods; risk