Responsibility And Skepticism Of Internal Auditors In Fraud Risks’ Assessment

The article analyses the role of internal auditors in deterring and detection of fraud. It focuses on the psychological component of internal auditor’s activities; investigates the influence of personal characteristics such as the responsibility and scepticism on the quality risk assessment of fraud; defines the factors that have influence on their level; provides argumentation of correlation existence between the level of responsibility and scepticism and quality assessment of fraud risks by internal auditor.