This study aimed to investigate the impact of compliance with the standards of internal audit attributes on reduction of employee fraud in public economic units in Republic of Yemen. In order to achieve the study objective, the questionnaire was used as the tool for collecting data from the study population which consisted of (83) public economic units in Yemen. A sample of (25) units in Sana'a city was taken as a stratified purposive sample that represented internal auditors in the selected units. The Statistical Program for the Social Sciences (SPSS) was used to analyze the study data. The results revealed that there is a statistically significant positive impact of the compliance with the standards of internal audit attributes on the reduction of employee fraud. The study recommends that the public economic unites in Yemen should comply with the standards of internal audit attributes for reducing the employee fraud.
standards of internal audit, internal audit attributes, employee fraud
This work is licensed under a Creative Commons Attribution 4.0 International License.
JSS publishes Open Access articles under the Creative Commons Attribution (CC BY) license. If author(s) submit their article for consideration by JSS, they agree to have the CC BY license applied to their work, which means that it may be reused in any form provided that the author (s) and the journal are properly cited. Under this license, author(s) also preserve the right of reusing the content of their article provided that they cite the JSS.