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Article
The government internal auditor's role in implementing SAS 82
Faculty Publications
  • David Sinason
  • William A. Hillison
  • Carl J. Pacini
SelectedWorks Author Profiles:
Carl J. Pacini
Document Type
Article
Publication Date
2001
Date Issued
January 2001
Date Available
March 2014
Disciplines
Abstract

In the past years the incidence of fraud has increased dramatically and has cost government organizations billions of dollars. In response to this situation, Statement on Auditing Standards No. 82 was issued. This statement emphasizes the auditor's responsibilities with respect to fraud and should induce government managers to implement proactive measures to deter and detect fraud. The involvement of the internal auditors is instrumental in any fraud prevention program. In addition, the independent auditors will review details of the internal auditor's work for information concerning fraud prevention. This paper examines the nature of fraud and how the internal auditors can improve fraud prevention and detection in government entities.

Comments
Citation only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Public Budgeting, Accounting & Financial Management, 13(4), 512-535. Members of the USF System may access the full-text of the article through the authenticated link provided.
Language
en_US
Publisher
PrAcademics Press
Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Sinason, D., Hillison, W., & Pacini, C. (2001). The government internal auditor's role in implementing SAS 82. Journal of Public Budgeting, Accounting & Financial Management, 13(4), 512-535.