Increase your fraud auditing effectiveness by being unpredictable!

Purpose – To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach – Review of auditing standards, fraud cases, and other audit literature. Findings – A cost‐benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability. Practical implications – This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards. Originality/value – The paper fills a void in the literature with respect to how auditors can be unpredictable as required by auditing standards.