期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：12
页码：1646-1651
DOI：10.6007/IJARBSS/v8-i12/5266
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The study paper mainly focuses on the financial fraud of the issue either auditors can act as a first respondents or not. As first respondents, their primarily responsible is to clarify the fraud, stabilize situation and prevent for further losses. Moreover, third parties are expected to act as first respondents too, as when there are financial fraud or other illegal act is suspected during the audit. Hence, in conducting an audit, auditors play a role in practice guidelines that must be wary occurrence of financial fraud and other illegal acts. Any first respondents must rely on electronic format and digital forensics to collect and identify such electronic information not the original printed documents.
