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Title: An in-depth study into behavioural auditing : its use in giving indication of potential fraud
Author: Morrell, David
ISNI:       0000 0004 2688 887X
Awarding Body: City University London
Current Institution: City, University of London
Date of Award: 2010
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Behavioural auditing has been a subject discussed by auditors for many years but little work appears to have been done to quantify fully what it actually is, what its precise definition is and where it fits with other aspects of auditing. This work has, therefore, researched in detail the literature on behavioural auditing. This has encompassed literature written for the three different disciplines within audit - internal audit, external audit and audit consultancy - and has examined the differences between each discipline‟s perceptions of behavioural auditing. The research then considered opinions of behavioural auditing by practioners within each of the disciplines and sought their views on the definition and use of behavioural auditing. By combining the published and practioner views, a definition of behavioural auditing has been postulated. It was then postulated that use of behavioural auditing may make audit work more efficient and effective. This led to a consideration of the interpretation of body language and its potential use by auditors. As with behavioural auditing in general, the use of body language is discussed in audit textbooks, but it appears that little work has been done to establish how it can be used by auditors. Therefore, one aspect of behavioural auditing - the observation of an auditee‟s body language - was tested by inviting students to review five videos which were made to show examples of an auditee‟s differing body language. Feedback about the potential value of behavioural auditing and specifically of the interpretation of body language was gathered and analysed. The results of this feedback have clearly indicated the value of this practical application of behavioural auditing and its use in giving an indication of potential fraud. In addition, the need to provide training to auditors on behavioural auditing and the interpretation body language has been identified.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: HG Finance