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What is SAS 99

Chapter 27
Encyclopedia of E-Collaboration
The statement on auditing standard that guides external auditors in investigation of occupational fraud in compliance with the Sarbanes-Oxley Act of 2002.
Published in Chapter:
E-Collaboration as a Tool in the Investigation of Occupational Fraud
Bobby E. Waldrup (University of North Florida, USA)
Copyright: © 2008 |Pages: 8
DOI: 10.4018/978-1-59904-000-4.ch026
Abstract
The purpose of this article is to blend previous research in the fields of e-collaboration and fraud examination. Specifically, compensatory adaptation theory (Kock, 1998) is used as a lens through which to model the optimal use of e-collaboration during the aforementioned second step of the default fraud model; the investigation process of occupational fraud. Finally, examples of investigatory pros and cons are presented to illustrate the model’s approach towards local optima usage points.
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