Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model

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TAHERI MASOUD; IZADINIA NASER; MOAYEDFAR ROZITA

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2018 | Volume:15 | Issue:59 Page(s): 83-106

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Title

Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model

Author(s)

TAHERI MASOUD | IZADINIA NASER | MOAYEDFAR ROZITA | Issue Writer Certificate

Keywords

Fraud DimensionsQ1

Fraud Pentagon ModelQ1

Audit Program ModificationQ1

Fraud Risk FactorsQ1

Abstract

The design of the audit program so that it can be used to adequately respond the fraud risk is one of the most important activities that auditors do in their investigations. Paying attention to the most important dimensions and risk factors of fraud can help auditors in this process. In this regard, in this research, the importance of the dimensions and risk factors of fraud in the adjustment of the audit program has been investigated. For this purpose, the Fraud Pentagon Model has been used. This model includes five dimensions of pressure/motivation, opportunity, rationalization, capability and arrogance. In order to conduct this research, four Fraud Risk Factors were selected by expert opinion for each of the five Fraud Dimensions. A questionnaire was used to collect data. The statistical population of the study is Iranian association of certified public accountants in year 2018. After distributing and collecting questionnaires, the Fuzzy Analytical Hierarchy Process (FAHP) method was used to rank the dimensions and risk factors of fraud. The results show that opportunity dimension and Fraud Risk Factors including significant portions of managers’ compensation being contingent upon operating results, financial position, or cash flow, ineffective information, accounting and internal controls systems, restrictions on the auditors’ investigation, level of experience and overconfidence have the highest degree of importance in modifying the audit program.

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APA: Copy

TAHERI, MASOUD, IZADINIA, NASER, & MOAYEDFAR, ROZITA. (2018). Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 15(59 ), 83-106. SID. https://sid.ir/paper/362687/en

Vancouver: Copy

TAHERI MASOUD, IZADINIA NASER, MOAYEDFAR ROZITA. Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2018;15(59 ):83-106. Available from: https://sid.ir/paper/362687/en

IEEE: Copy

MASOUD TAHERI, NASER IZADINIA, and ROZITA MOAYEDFAR, “Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 15, no. 59 , pp. 83–106, 2018, [Online]. Available: https://sid.ir/paper/362687/en

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