Abstract As a part of some another(prenominal) fiscal scandals further withal increase economic control by the government economic disgust came to be more noticed. A key element to clog these crimes is the legislation scarce excessively authorities and control. Even several(prenominal) professionals such as auditors become an important part of this work. In 1999 the presentment requirement was introduced, which is a regulation stating that an auditor is make to report suspicions of crime. This meant that the auditor got a major fictional temper in preventing financial crime. Discussions earn in been going forward on whether auditors should be creditworthy to search for economic crimes, but even if they possess the even come to the fore skills to do so. Â The purpose of this typography is to investigate how the auditors themselves perceive their grapheme as crime stripe and their attitude to the notification requirement. The require as well intends to find hear what the auditors are doing to prevent financial crime and if they take a leak the cognition and skills required. The survey is conducted with a qualitative approach.
The empirical data is aim on nine semi-structured interviews which were carried out with auditors, authorities and industry links. The conclusions we have reached is that the auditors believe they have a crime prevention image through an indirect center of their professional role. However, they have a questionable approach to the notification requirement because they have many adjustments to adapt to but also because they have inadequate association and skills in particular handle of law. The study also showed that the auditors do not perceive preoccupied crimes as illegal, which has contributed to a distorted picture of the economic crime scale.If you want to get a full essay, order it on our website:
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