Lara Nabil, Ghafary
(Notre Dame University-Louaize, 2014)
Purpose - The purpose of this thesis is to attempt to investigate the potential existence
of an Audit Expectation Gap (AEG) in the Lebanese Commercial Banking Sector and
assess the understanding of bank employees of the standards of internal audit as
promulgated by both the Institute of Internal Audit and the Lebanese Central Bank.
Design/methodology/approach - Deductive in nature, this thesis uses a questionnaire
survey to examine the existence of a significant AEG in different areas of audit.
Findings - The thesis finds evidence that an AEG exists in the areas of fraud detection
and ...