THE ROLE OF AUDITORS IN DETECTING AND PREVENTING FINANCIAL FRAUD
Abstract
This study examines the role of auditors in detecting and preventing financial fraud in organizations. Financial fraud poses a significant threat to organizational sustainability and stakeholder confidence. Auditors play a critical role in identifying irregularities, assessing internal controls, and ensuring compliance with financial regulations. Using a survey research design, data were collected from accounting and audit professionals. The findings reveal that effective auditing practices significantly reduce the occurrence of fraud through early detection and preventive measures. The study concludes that strengthening audit systems and ensuring auditor independence are essential for minimizing financial fraud.
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