Forensic Audit: Theoretical Insights and Practical Applications
DOI:
https://doi.org/10.33516/maj.v59i10.32-35pKeywords:
No Keywords.Abstract
This article explores the application of key forensic audit theoretical frameworks across various industries. By examining the fraud triangle, agency theory, internal control theory, red flags theory, and compliance theory, the study highlights how these frameworks are utilized to detect and prevent fraud. The analysis provides insights into the practical implications of these theories in enhancing financial integrity and organizational governance.
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