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NO he is not accountable for frauds
Internal audit can use analytics and similar tools to sweep up any potential theft or fraud that has evaded the preventive and detective controls of management. If and when internal audit detects a fraud or theft, they should work with management to strengthen their defenses.
noooo
No internal Auditor is not accountable for all the frauds,but he should consider due profressional (skeptical) in doing all the assignments and knowledgable to assess the indicators of fraud.
Internal audit can use analytics and similar tools to sweep up any potential theft or fraud that has evaded the preventive and detective controls of managemen
no. he is only accountable for evalutiond internal controls
NO
Management should be responsible for the system of internal controls, including the ability to prevent and, as necessary, detect potential theft and fraud. Internal audit should only take on any part of this management responsibility with the prior and formal approval of the audit committee. In such cases, the responsibility of internal audit should be limited (in my opinion) to a secondary role in detection while management remains responsible for the primary detection role and fully responsible for prevention.
Internal audit can use analytics and similar tools to sweep up any potential theft or fraud that has evaded the preventive and detective controls of management. If and when internal audit detects a fraud or theft, they should work with management to strengthen their defenses.
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