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Financial auditing and fraud detection: Implications for scientific data audit.
1a School of Accounting , University of Southern California , Los Angeles , CA , 90089-1421.
Accountability in Research
|February 10, 2016
Summary
This study examines fraud detection methods in financial reporting and explores their application to identifying fraudulent scientific reporting. It addresses fraud occurrence, definitions, types, and auditor strategies for risk assessment and detection.
Area of Science:
- Accounting and Auditing
- Scientific Integrity
Background:
- Auditor involvement in fraud detection has evolved over time.
- Financial reporting fraud presents ongoing challenges for auditors.
Purpose of the Study:
- To review current issues and methods in fraudulent financial reporting detection.
- To explore potential applications for detecting fraudulent scientific reporting.
Main Methods:
- Historical overview of auditor concerns with fraud.
- Analysis of key issues: fraud frequency, definition, types, and risk assessment.
Main Results:
- Fraud is a persistent issue with various forms.
- Auditors require robust methods to assess and detect fraud risk.
Conclusions:
- Understanding financial fraud detection is crucial for scientific reporting integrity.
- Implications for enhancing audit practices in scientific research are discussed.
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