Limitations

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The survey asks the respondent to play two roles. One role is that of an auditor from outside the organization. The second role asks the respondent to assess the environment within the company. The result is respondent confusion. There may also be a degree of social desirability in which the accountant filling out the survey may not wish to divulge information because they may be afraid of managerial repercussions.

In the future, it may be worth while to create different surveys for different types of accountants (internal, external, auditors, etc.) and then to tailor the questions in a manner that better identifies their perceptions of fraud. The present survey confuses the responding accountants as to whether the survey should be answered from an internal or external perspective.

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