Increase your fraud auditing effectiveness by being unpredictable! Available to Purchase

To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud.

Review of auditing standards, fraud cases, and other audit literature.

A cost‐benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability.

This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards.

The paper fills a void in the literature with respect to how auditors can be unpredictable as required by auditing standards.