Definition
Internal Audit Detection refers to the identification of Fraud or irregularities through independent internal audit activities within an organisation.
Context
Internal Audit Detection occurs within risk-based audit engagements and covers both financial and operational processes. It is closely linked to Internal Control, Compliance, and Fraud, and helps identify systematic weaknesses and control deficiencies.
Meaning
Internal Audit Detection is particularly effective in identifying process-related weaknesses and control gaps but does not detect all forms of Fraud, especially in cases involving collusion.
Example
Internal audit identifies manipulated accounting entries.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Internal Audit Detection", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/internal-audit-detection/, accessed April 18, 2026.