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Internal auditing in the face of banking fraud, application of the Benford law on Algerian private bank

UTMS journal of economics, 2020-12, Vol.11 (2), p.108-120 [Peer Reviewed Journal]

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Title:
Internal auditing in the face of banking fraud, application of the Benford law on Algerian private bank
Author: Bouchetara, Mehdi ; Nassour, Abdelkader
Subjects: Algerian bank ; Audit committees ; Audit departments ; Auditing ; Bank fraud ; banking fraud ; Banking industry ; benford law ; Economic crisis ; Failure ; Forgery ; Hypotheses ; Internal audit ; Internal auditors ; Literature reviews ; Prevention ; Recessions ; Reputations ; Risk assessment
Is Part Of: UTMS journal of economics, 2020-12, Vol.11 (2), p.108-120
Description: In this paper, we analyze the importance of internal audit against banking fraud in order to ensure banking stability, using mathematic approach. We explain the steps involved in setting up an anti-fraud plan. Then, we implement two phases of this plan, namely the evaluation of the degree of exposure to the risk of fraud in a large private bank in Algeria, and then we propose a tool for detecting fraudulent acts, the Benford law. The result confirms that internal audit is an indispensable function. It enables the bank to have a solid assurance that the risks, to which it is exposed, including the risk of fraud, are under control.
Publisher: Skopje: University of Tourism and Management
Language: English
Identifier: ISSN: 1857-6982
ISSN: 1857-6974
EISSN: 1857-6982
Source: Coronavirus Research Database
ProQuest Central

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