The Audit Risk Model, the Signal Detection Theory, and the Information Manipulation Theory

Source
academic

This paper considers the use  of signal detection theory (SDT) to test the efficiency and effectiveness (sensitivity) of the audit
procedures in detecting fraud risk signal as an alternative to the audit risk models.

Source
Northcentral University
Length of Resource
9 pages
Author
Ashraf Elsayed
Date Published
Publication Type
paper
Resource Type
academic

ResourceID: 169819

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