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How Do Audit Seniors Respond to Heightened Fraud Risk?

机译：审计长如何应对欺诈风险增加？

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This paper describes how audit seniors modify a standard audit program in response to heightened fraud risk when cues allow formation of specific hypotheses about the nature of the fraud. We conduct an experiment in which we manipulate provision of information about an internal control material weakness. We find that when fraud risk is heightened by provision of material weakness information, audit seniors' programs are of lower quality. This occurs because these auditors tend to propose audit program modifications that are not effective in detecting the fraud, resulting in programs that are less efficient. We also investigate determinants of higher-quality audit programs, finding that program quality increases as auditors identify more risk factors focused on the specific fraud. These results suggest that identifying risk factors focused on the fraud area is critical to the development of high-quality audit plans, and thus to fraud detection.
机译：本文描述了当提示允许形成有关欺诈性质的特定假设时，审计高级人员如何修改标准审计程序以应对更高的欺诈风险。我们进行了一项实验，其中我们操纵有关内部控制实质性弱点的信息提供。我们发现，如果通过提供实质性的弱点信息来提高欺诈风险，则审计前辈的计划质量会降低。发生这种情况是因为这些审计师倾向于提出对检测欺诈行为无效的审计程序修改，从而导致程序效率较低。我们还调查了高质量审计计划的决定因素，发现随着审计师发现更多针对特定欺诈的风险因素，计划质量会提高。这些结果表明，确定针对欺诈领域的风险因素对于开发高质量审计计划至关重要，因此对于欺诈检测也至关重要。

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