The Impact of Compliance with the Standards of Internal Audit Attributes on Reduction of Employee Fraud: A Field Study in Public Economic Units in Yemen

Abstract

This study aimed to investigate the impact of compliance with the standards of internal audit attributes on reduction of employee fraud in public economic units in Republic of Yemen. In order to achieve the study objective, the questionnaire was used as the tool for collecting data from the study population which consisted of (83) public economic units in Yemen. A sample of (25) units in Sana'a city was taken as a stratified purposive sample that represented internal auditors in the selected units. The Statistical Program for the Social Sciences (SPSS) was used to analyze the study data. The results revealed that there is a statistically significant positive impact of the compliance with the standards of internal audit attributes on the reduction of employee fraud. The study recommends that the public economic unites in Yemen should comply with the standards of internal audit attributes for reducing the employee fraud.