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To answer the question there are a number of factors pertaining to this subject, including the type of company people or private contribution to the piece I hope clarification over the question either in private companies, the administration responsible for the discount fraud and there is no external auditor for the objection and statement fraud or corporate Kabray and contributeand with limited Almsoulih if approved auditor shall be subject cheating on between management and the external auditor and you Walsh
Management is responsible for fraud deduction,
Internal auditor is playing important role in minimizing the effects of fraud on the organization, by reviewing internal control systems & make a recommendations to remedy any weaknesses, enhance the effectiveness & efficiency of the system.
The primary responsibilty to detect fraud lies with the management. Auditors however could assist management in uncovering any fraud through vaious auditing procedures that are applied during an audit.
However Auditors cannot be held responsible for not finding deeply laden and well conspired frauds if he has performed his duties with reasonable level of diligence.
Therefore it is Management who has to ensure it has sufficient internal controls in place to prevent and detect frauds.
Managment is responsible for fraud detectian,
Auditors are responsile for red flags