Increase your fraud auditing effectiveness by being unpredictable!

Abstract

Purpose

To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud.

Design/methodology/approach

Review of auditing standards, fraud cases, and other audit literature.

Findings

A cost‐benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability.

Practical implications

This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards.

Originality/value

The paper fills a void in the literature with respect to how auditors can be unpredictable as required by auditing standards.

Citation

McKee, T.E. (2006), "Increase your fraud auditing effectiveness by being unpredictable!", Managerial Auditing Journal, Vol. 21 No. 2, pp. 224-231. https://doi.org/10.1108/02686900610639338