Document Details

Document Type : Article In Journal 
Document Title :
Analysis of the efficiency and effectiveness of external auditing in detecting management fraud using the theory of signal detection
تحليل كفاءة وفعالية المراجعة الخارجية في اكتشاف غش الإدارة باستخدام نظرية اكتشاف الإشارة
 
Subject : Analysis of the efficiency and effectiveness of external auditing in detecting management fraud using the theory of signal detection 
Document Language : Arabic 
Abstract : This research aims to analyze the efficiency and effectiveness of the process Alemrahah Foreign Affairs in the discovery of nest management through the use of concepts and Defaults Signal Detection Theory in addition to shed light on how to benefit from the entrance to find the reference in the field of auditing in general and to this end has dealt Search conceptual framework of Signal Detection Theory and also previous studies related to the application of this theory in different areas of knowledge as a science of the same experimental and human cognition and decision-making and marketing research and advertising, and industrial quality control. And following the application of Signal Detection Theory in the analysis of the problem of discovery of fraud management and through Ziagp Review Form as a process involving Ajraaa one where the reference collection and evaluation of a fixed amount of evidence and successively Zlkeetm decision-making was being formulated Review Form as a process sequence of actions . And has adopted a researcher in the development of such models and analyze the problem of discovery of the administration's Nest on the concepts and the theory of signal detection, and finally briefly discussed aspects of the research to take advantage of this theory to improve the effectiveness of the audit where the width of its role in some areas of audit and Kkaltoziv selection and career development and training and monitoring and evaluation of professional performance, in addition to improving communication within the Mnchaep audit also raised some of the research hypotheses and suggestions for effective performance reviews However, as with any Nmodj or theory, there are some limitations on the possible interest from the application of the theory of Serendipitous discovery of fraud in the administration in and especially in the areas and other audit decisions in general. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 15 
Issue Number : 1 
Publishing Year : 1422 AH
2001 AD 
Article Type : Article 
Added Date : Tuesday, April 6, 2010 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
صادق حسانينhasaneen, sadeq ResearcherDoctorate 

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