Interrogation Skills of Fraud Specialists: An Empirical Study Government Auditors. 2nd Edition

Detecting and assessing fraud requires specialized skills that may differ from the typical knowledge and training of accounting auditors. Forensic auditors, however, possess competencies that can address these limitations. This book examines the level of forensic accounting skills among government auditors in Dubai, United Arab Emirates (UAE), and how these skills influence their performance in fraud risk assessment. It also explores the role of mental representation in linking forensic accounting skills to fraud risk evaluation. This is the first study in the context of Dubai to analyze how varying levels of forensic accounting skills affect fraud-related judgments among government auditors. The findings highlight differences between auditors with high and low levels of such skills, as well as variations in their mental representations.