A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis
عبد العليم, Ø., A.Shazly, M., Zakaria, .. (2024). A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis. EKB Journal Management System, 16(16.2), 469-482. doi: 10.21608/sjcs.2024.266325.1038
خالد عبد العليم; moamen A.Shazly; .Hesham Zakaria. "A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis". EKB Journal Management System, 16, 16.2, 2024, 469-482. doi: 10.21608/sjcs.2024.266325.1038
عبد العليم, Ø., A.Shazly, M., Zakaria, .. (2024). 'A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis', EKB Journal Management System, 16(16.2), pp. 469-482. doi: 10.21608/sjcs.2024.266325.1038
عبد العليم, Ø., A.Shazly, M., Zakaria, .. A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis. EKB Journal Management System, 2024; 16(16.2): 469-482. doi: 10.21608/sjcs.2024.266325.1038

A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis

مجلة الشروق للعلوم التجارية
Volume 16, Issue 16.2, April 2024, Page 469-482  XML PDF (373.91 K)
Document Type: المقالة الأصلية
DOI: 10.21608/sjcs.2024.266325.1038
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Authors
خالد عبد العليم email 1; moamen A.Shazly2; .Hesham Zakaria3
1كلية الاقتصاد والعلوم السياسية وادارة الاعمال جامعة مايو بالقاهرة
2Assistant professor of accounting, faculty of business studies, Arab Open University, Egypt
3Assistant professor of accounting, Higher institute of Administrative Sciences, Elbiheira, Egypt and lmam jafar Al Sadiq, University, college of Administrative and financial sciences, Department of Accounting, Baghdad, Iraq
Abstract
fraud problem covering 2,110 cases from 133 countries causes losses of $billion with average loss per case $1,783,00.
The research objective is to provide a proposed model for External auditor using of root cause analysis in fraud detection and analysis. The research used (fish bone) diagram as one of root cause analysis tools, which based on multiple causes (Fraud Hexagon Elements) and Effect (Fraudulent financial Reporting) as a type of fraud. The research finds that external auditor using of fish bone diagram helping in detection and analysis of major causes of fraudulent financial reporting. Moreover, stimulus is measured by financial stability and external pressure; it has positive effect on fraudulent financial reporting. Opportunity is measured by number of audit committee members and it has significant impact on fraudulent financial reporting. Capability peroxide by change of directors has positive effect on fraudulent financial reporting. Ego and collusion has significant impact on fraudulent financial reporting, the higher level of collusion will lead to fraud.
Keywords
Root Cause Analysis; External Auditor; fraud detection and fraud Analysis
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