The government internal auditor's role in implementing SAS 82

SelectedWorks Author Profiles:

Carl J. Pacini

Document Type


Publication Date


Date Issued

January 2001

Date Available

March 2014




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.


Citation only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Public Budgeting, Accounting & Financial Management, 13(4), 512-535. Members of the USF System may access the full-text of the article through the authenticated link provided.




PrAcademics Press

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.