Perspective of the Financial Statement's Users on the Importance and Prevalence of Risk Factors of Financial Statement Fraud (Case Study: Yazd)

The main objective of this study is to evaluate the significance of fraud risk factors and determine the prevalence of these factors in the industries of the province of Yazd. The population of this research is the users of financial statements in Yazd province. Data were gathered by a questionnaire containing demographic questions and 41 cases of fraud risk factors listed in the American Statement of Auditing Standard No. 99 that was used to design and verify its validity and reliability. Results of ranking fraud risk factors using fuzzy TOPSIS technique show option «lack of adequate monitor on the importance of internal controls» rank shows in the industry in Yazd first. In addition, the test results showed that there were no significant differences between the importance and prevalence of fraud risk factors; but, personal characteristics (such as age, sex, education, occupation, etc.) had a significant impact on people's view of the importance of fraud risk factors.