Proactive fraud is hard since it needs auditors to institute search procedures to detect fraud in circumstances where there is no evidence to show that fraud can exist. However, most auditors are not trained in fraud auditing or fraud detection, and do not possess sufficient knowledge of evidence and its collection. Hesketh (2006) asserts that proactive fraud auditing is not generally done because no generally accepted auditing standards or accounting principles have been developed to use a guide for the auditors. The contention of the authors is that such standards and principles should be written so that auditors are prepared to prevent and detect fraud through such auditing methods.
In addition, during investigations of suspected fraud interviewing of key workers is very essential, as well as efficient note-taking and the recording of written statements, when necessary. Sufficient evidence must also be collected to pursue any action taken against the perpetrator(s).
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