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  • What is the Intellectual Property Rights?
    Intellectual property refers to creations of the mind, such as inventions, literary and artistic works, designs, images and symbols that are legally protected by intellectual property laws. This innovative intellectual … Read more
  • Planning the Investigation
    Introduction Planning the investigation is an essential part of any research endeavor. It involves creating a feasible timeline, determining the necessary tools and personnel, and identifying potential obstacles. Planning the … Read more
  • Fundamental in fraud investigation
    Fraud investigations require expertise to identify and prevent fraudulent activity. The fundamentals of fraud investigation involve conducting a thorough forensic audit, comprehensive review of court documents, analysis of econometric models, … Read more
  • How many steps in fraud Examination?
    Introduction Fraud examination is a multi-step process, consisting of document examination to identify fraudulent activity or identify any evidence concerning such activity. Additionally, neutral third-party witnesses, as well as corroborative … Read more
  • What is Fraud Examination Methodology?
    Fraud examination is a method that specifically looks for evidence related to fraudulent activity. The fraud examination process consists of three main stages: interviews, document examination, and observations. Fraud examination … Read more
  • What is the Fraud Theory Approach?
    Introduction to Fraud Theory Approach Fraud theory approach is a type of investigative strategy used by fraud examiners to uncover potential cases of criminal fraud. Fraudsters have become more sophisticated … Read more
  • What is Fraud ?
    The Britannica Dictionary defines the word “fraud” as “the crime of using dishonest methods to take something valuable from another person.” In general, it is very important to be aware … Read more
  • What is Internal audit Charter?
    The internal Audit Charter is a formal document which it is specifies the internal audit function’s purpose, internal audit authority, responsibility, and position in the internal audit department. The internal … Read more
  • What is Risk-Based Internal Auditing?
    Risk-Based Auditing is common it and primarily focuses on audit risks, inherent risk, control risk, and detection risk in the activities or process system to ensure that internal audit activity … Read more
  • What is the audit committee​? and the Roles & Responsibilities.
    Audit Committee (AC) is one of the committees of the organization’s board of directors which is oversight and facility decision-making address matters to the financial reporting process, audit process, the … Read more
  • What is an Audit Program? Why it is important? (Revised)
    What is an Audit Program? Audit program is a consolidation of the audit procedures in which the auditor need to review and follow those procedures to complete the audit assignment. … Read more
  • What is an Audit Plan?
    What is an Audit Plan? Audit plan or “the annual audit plan” is the list of audit engagements that the internal audit function conducts the audit activities or assurance service … Read more