An Examination of the Usefulness of fraud detection Decision Aid in Assessment of Management Fraud Risk

purpose of this study is testing the usefulness of fraud detection decision aid in assessment of management fraud risk. First، based on literature was prepared fraud detection decision aid and the questionnaire contained، then 600 questionnaires were distributed between the auditors that 255 acceptable questionnaires were received. The survey results showed that the use of fraud detection decision aid reduces auditor''s personal judgment errors. Moreover، the simultaneous use of auditor''s personal judgment and fraud detection decision aid than only was using decision aid، showed resulting better assessment of managed fraud risk. The test of other hypothesizes showed، by increasing the size of company and reducing the time required to perform auditing works، probability of auditor using with decision aid will increase. The results generally indicate the usefulness of fraud detection decision aid in assessing the management fraud risk.