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From the Opacity of Internal Control to the Effectiveness of legal audit: Analysis of Issues and Determinants in Business in Cameroon

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Journal of Modern Accounting and auditing 2019年第12期15卷 547-565页

作者： Kadouamai Souleymanou Ousmanou Abdoul Nasser University of Maroua MarouaCameroon University of Yaounde II YaoundeCameroon

legal audit is a statutory control of the accounts carried out based on internal control(IC).Meanwhile,paradoxically,IC is not always transparent to the legal auditor,but rather a compromise to his *** are the determinants that allow the auditor to adapt to it?This paper proposes the analysis of issues and determinants of the effectiveness of legal audit in the context of an opaque *** study is carried out on a sample of 56 limited liability companies in Cameroon,carefully selected based on the existence of an IC *** determinants explaining the auditor’s effectiveness in his mission are noted.

关键词： internal control opacity legal audit efficiency management

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The Effects of Competence and auditor Training on Fraud Detection Within Multinational Companies in Sub-Saharan Africa

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Journal of Modern Accounting and auditing 2024年第1期20卷 1-13页

作者： Ivan Djossa Tchokoté Joëlle Tsobze Tiomeguim Catholic University of Central Africa YaoundéCameroon Ernst&Young DoualaCameroun

The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should *** achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance *** from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 *** results emphasize the crucial importance of auditors’competence and continuous training in fraud ***,professional skepticism and time pressure were found to be non-significant in this *** conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.

关键词： fraud legal audit fraud detection multinationals Sub-Saharan Africa

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