The Internal Auditors on Occupational Fraud: An Integrative Literature Review


  • Manuelito C. Macailao College of Business and Management, Isabela State University, Philippines


This paper focused on giving qualitative overview of the purposively selected published literature and studies
concerning internal auditors and occupational fraud. The researcher followed the integrative literature review
approach and utilized online platforms. The researcher retrieved and purposively selected 67 literature and studies
which were deemed relevant to the topic on hand and will greatly support the foundation and discussion to
conceptualize and elaborate further studies on internal auditors and occupational fraud. Gathered literature and
studies were carefully reviewed, analyzed, organized thematically, and synthesized. Results were clustered into four
themes: (1) The Internal Audit Profession; (2) The Internal Audit Environment; (3) The Internal Auditor, Audit
Competencies, and Audit Activities, and; (4) Occupational Fraud. With the increasing number of occupational fraud
cases involving huge amount of losses to every business enterprise suggest internal auditors to adopt and implement
innovative professional services involving fraud prevention, detection, and mitigation. Through proper training,
experience, and constructive involvement of internal auditors on fraud investigation and assessment, as well
collaborative support from top management, legal officers, and other f

Author Biography

Manuelito C. Macailao, College of Business and Management, Isabela State University, Philippines

The researcher is an Assistant
Professor of Isabela State UniversityCauayan Campus, Philippines teaching accounting, auditing, business
management, and academic research. He is a Certified Public Accountant-Philippines, a Licensed Professional Teacher-Philippines, and a Certified Fraud Examiner-USA. He finished Doctor of Philosophy in Business Management with best in dissertation award.