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1、TheValueofInternalAuditinFraudDetectionaabPaulCoram,ColinFerguson,RobynMoroneyaDepartmentofAccountingandBusinessInformationSystems,TheUniversityofMelbourne,Melbourne3010,AustraliabDepartmentofAccountingandFinance,MonashUniversity,Caulfield3145,AustraliaMay2006AcknowledgementsThankstoKatherine
2、GeddesforherinvaluableresearchassistanceonthisprojectandforsupportfromtheFacultyofEconomicsandCommerceatMelbourneUniversityaswellasfromanAustralianResearchCouncilLinkageGrant.ThanksalsotoalloftheorganizationswhorepliedtooursurveyandtoKPMGforprovidingaccesstoitsdataonfraud.1TheValueofInternalA
3、uditinFraudDetectionSUMMARY:Inrecentyearstheimportanceofgoodcorporategovernancehasreceivedsignificantpublicandregulatoryattention.Acrucialpartofanentity’scorporategovernanceisitsinternalauditfunction.Inassociationwiththis,therehasalsobeensignificantpublicconcernabouttheleveloffraudwithinorgan
4、izations.Thisstudyaimstoassesswhetherorganizationsthathaveinternalauditfunctionsaremorelikelytodetectfraud.Inthisstudyauniqueself-reportedmeasureoffraudprimarilyrelatingtomisappropriationofassetsisusedforthefirsttime.Thefraudmeasuresusedarefromthe2004KPMGFraudSurveyandthedetailsofinternalaudi
5、tarefromaseparatemailsurveysenttotherespondentsoftheKPMGFraudSurvey.Wefindthatorganizationswithaninternalauditfunctionweremorelikelythanthosewithoutsuchafunctiontodetectfraudwithintheirorganizations.Further,organizationsthatreliedsolelyonoutsourcingfortheirinternalauditfunctionwerelesslikelyt
6、odetectfraudthanthosethatundertakeatleastpartoftheirinternalauditfunctionthemselves.Thisprovidesevidencethatinternalauditaddsvaluethroughimprovingthecontrolandmonitoringenvironmentwithinorganizationstodetectfraud.Theseresultsalsosuggestthatkeepingtheinternalauditfunctionwithintheorganizationi
7、smoreeffectivethanoutsourcingthatfunction.Keywords:Internalaudit,Fraud,Misappropriationofassets2INTRODUCTIONThisstudyaimstoprovideevidenceofthevalueoftheinternalauditfunctionindetectingfraudwithinorganizations.Italsoevaluatesdifferencesinthee
