الفهرس 
CHAPTER ONE: RESEARCH FRAMEWORKOnly 14 pages are availabe for public view
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Abstract
The study examines the relative improvement in fraud risk assessment resulting from the reliance on decision aids whether by traditional or forensic auditors. The main research question the study is trying to answer is: Can forensic auditors detect fraud better than auditors, and can the ability to detect fraud be enhanced by the use of decision aids?
The study is applied using a case of mortgage fraud in commercial lending banks. The experiment design is a 2x2 between subjects design, where the first independent variable is fraud investigation experience and the second independent variable is decision aid usage. The main dependent variable is fraud risk assessment which is further measured through fraud program effectiveness determined by the extent and nature of audit procedures.
Results provided evidence that forensic auditors could better be used for the detection of fraud compared to traditional auditors due to their prior experience with fraud and their greater ability to adjust the audit plan by changing nature of audit tests through the use of forensic audit procedures rather than just changing the extent of audit procedures which negatively affect the efficiency and the cost of the auditing process. The study also shows that the use of decision aids can enhance the detection of fraud through directing forensic auditors’ attention to areas where the risk of fraud is higher. Accordingly, using forensic auditors‘ work accompanied by the use of decision aids can provide fruitful input to the detection of fraud in the area of mortgage loans operations performed by commercial banks