The study paper mainly focuses on the financial fraud of the issue either auditors can act as a first respondents or not. As first respondents, their primarily responsible is to clarify the fraud, stabilize situation and prevent for further losses. Moreover, third parties are expected to act as first respondents too, as when there are financial fraud or other illegal act is suspected during the audit. Hence, in conducting an audit, auditors play a role in practice guidelines that must be wary occurrence of financial fraud and other illegal acts. Any first respondents must rely on electronic format and digital forensics to collect and identify such electronic information not the original printed documents.
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In-Text Citation: (Rashid et al., 2018)
To Cite this Article: Rashid, N., Mahmod, M. S., Afthanorhan, A., Endut, W. A., Yaakub, N., Harun, M. H., Salleh, S. I. (2018). The Responsibilities of Financial Fraud Activities Among of Auditor in the Business Organizations. International Journal of Academic Research in Business and Social Sciences, 8(12), 1646–1651.
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
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