Independent variable: Current trends in fraud detection and prevention in financial statement auditing
Dependent variables:
1. Use of data analytics: The extent to which data analytics tools are being utilized in the detection of fraud in financial statements.
2. Internal control strength: The effectiveness of internal controls in preventing and detecting fraudulent activities in financial statements.
3. Auditor expertise: The level of expertise and experience of auditors in detecting and preventing fraud in financial statements.
4. Regulatory environment: The impact of regulatory guidelines and requirements on fraud detection and prevention in financial statement auditing.
Conceptual framework:
Current trends in fraud detection and prevention in financial statement auditing
|
|
|--> Use of data analytics
|
|--> Internal control strength
|
|--> Auditor expertise
|
|--> Regulatory environment
The conceptual framework illustrates the relationship between the independent variable (current trends in fraud detection and prevention in financial statement auditing) and the dependent variables (use of data analytics, internal control strength, auditor expertise, and regulatory environment). Each dependent variable is influenced by the independent variable and all variables work together to enhance fraud detection and prevention in financial statement auditing.
Using research title current trends in fraud detection and prevention in financial statement auditing draw a conceptual framework to show relationship between independent variable and all dependent variables
1 answer