What is it about?
Fraud is the major element for the organizations' downfall which leads towards poor or immature corporate governance. Elimination of fraud is necessary and it can be performed by fraud mitigation experts namely Forensic Accounting and Internal Audit
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Why is it important?
Corporate governance constituents are the board of directors, audit and risk committee, remuneration committee and senior management. These constituents relied upon the anti-fraud professionals to assists them in taking fraud-free decisions External auditors neglected the role of fraud detection and for this reason, forensic accounting and internal audit are the only activities available who can provide fraud mitigating services to CG constituents
Perspectives
This paper highlight the importance of having innovation in the field of corporate governance and fraud prevention. These innovations can be termed as corporate governance maturity and forensic accounting. This paper provides conceptual framework that internal audit can be a mediation factor between forensic accounting and corporate governance maturity.
Ali Rehman
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This page is a summary of: Forensic Accounting on Corporate Governance Maturity mediated by Internal Audit: A Conceptual Overview, January 2018, Atlantis Press,
DOI: 10.2991/ebic-17.2018.26.
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