The Role of Auditors in Prevention of Fraud under Corporate Governance Process

  • Authors

    • M. V. Suresh Kumar
    • Dr. Ch. Lakshmana Rao
  • Auditors, fraud, detection, prevention
  • Corporate governance has emerged as a big issue in corporate sector due to the scams and scandals that are taking place to maintain equilibrium between economic and public goals individually and collectively.

    The present paper is concerned with the role of Auditors as stake holders in corporate governance process and the importance of each Auditor in detection and prevention of fraud as stakeholder in knowing about the disclosure level in the corporate governance process.

    The overall conclusion of the paper is that stakeholders primarily auditors should contribute their portion with responsibility as it represents value frame work, ethical frame work, and moral frame work of the present-day global business.




  • References

    1. [1] Book by Asish K. Bhattacharyya, ‘Corporate Governance in India: Change and Continuity’, Oxford University Press (19 September 2016). 87 Journal of Economic and Social Development – Vol 4. No 1., March 2017

      [2] Book by IICA, “Corporate Governance’, Taxmann; 2015 edition (2016).

      [3] Book by Das S. C., Corporate Governance in India: An evaluation, Taxmann; 2015 edition (2016).

      [4] Book by Tricker, ‘Corporate Governance: Principles, Policies and Practices’, Oxford University Press India; Second edition (14 January 2013).

      [5] Book by Fernando, ‘Business Ethics and Corporate Governance’, Pearson Education India; 2nd edition (2012).

      [6] Book by T. N. Satheesh Kumar, ‘Corporate Governance: Principles and Practices’, Pearson Education India; 4th edition (2011).

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  • How to Cite

    V. Suresh Kumar, M., & Ch. Lakshmana Rao, D. (2019). The Role of Auditors in Prevention of Fraud under Corporate Governance Process. International Journal of Engineering & Technology, 8(1.10), 155-158.