volume 32, issue 9, P924-944 2017
DOI: 10.1108/maj-09-2016-1452
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Frank Kabuye, Stephen Korutaro Nkundabanyanga, Julius Opiso, Zulaika Nakabuye

Abstract: Purpose The purpose of this paper is to study the relationship between internal audit organisational status, competencies, activities and fraud management. As a corollary, this paper examines the contribution made by the internal audit organisational status, the internal audit competence and the internal audit activities on fraud management in financial services firms. Design/methodology/approach This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a q…

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