The government internal auditor's role in implementing SAS 82
In the past years the incidence of fraud has increased dramatically and has cost government organizations billions of dollars. In response to this situation, Statement on Auditing Standards No. 82 was issued. This statement emphasizes the auditor's responsibilities with respect to fraud and should induce government managers to implement proactive measures to deter and detect fraud. The involvement of the internal auditors is instrumental in any fraud prevention program. In addition, the independent auditors will review details of the internal auditor's work for information concerning fraud prevention. This paper examines the nature of fraud and how the internal auditors can improve fraud prevention and detection in government entities.
Sinason, D., Hillison, W., & Pacini, C. (2001). The government internal auditor's role in implementing SAS 82. Journal of Public Budgeting, Accounting & Financial Management, 13(4), 512-535.
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