Auditors perception about their role in fraud prevention and detection: evidence from Lebanon

Abstract EN

The main objective of this study is to investigate the percqjtion of a group of practicing auditors towards the existence of fraud in Lebanon.

It also seei

Moreover, it seeks to investigate the procedures followed by them to detect fraud during the course of audit.

The paper conducted a survey of 76 auditors in Lebanon to determine their awareness regarding their responsibilities in preventing, detecting, and reporting fraud.

The study indicates that both internal and external auditors have positive attitudes towards their role in proactively searching for fraud.