Dizon, Ma. Clara Vanessa R.  <br/><br/>
Fraud detection techniques applied by public accountants in the first district of Rizal calendar year 2016 
Ma. Clara Vanessa R. Dizon, Rona Linsangan, Graciel M. Padilla 
 -  2016 
 - xv, 64 leaves;  illustration (some color);  28 cm. 
<br/><br/>Thesis 
<br/><br/>includes bibliographical references 
<br/><br/> The study aimed to measure the effectiveness of Fraud Detection Techniques applied by Public Accountants in the First District of Rizal Calendar Year 2016. 	The study made used of the descriptive method which is designed for the researchers to accumulate the information about the current conditions of a situation being studied. Public Accountants in the First District of Rizal served as the subject of the study. This study is accomplished by the use of survey questionnaires, conducted on November 18-28, 2016 as a primary basis of data.  	To ensure the impartiality of the presentation, analysis and interpretation of data, the researchers used the following statistical method: weighted mean, frequency and percentage, ranking, One-Way Analysis of Variance (ANOVA) and five-point Likert scale. 	Based on the summary of findings, presentation, analyses, and interpretation of data, the researchers conclude that most of the respondents are early and middle adulthood, female and a college graduate. Worked for considerable time, majority are Sole Proprietor with sufficient staffs and their firms are operating competitively in the market with numerous clients that belonged to service industry. The results showed that "Sorting invoices by vendor and invoice number" and "Monitoring the nature and quantities of goods and services acquired" got the highest rank among fraud detection techniques.   	In general, the researchers found that, there was no significant difference between the respondents' profile and the variables except for respondents' current position and the variables in terms on Billing Schemes and there was no significant difference between the business profile and the variables used. Based on the summary of the findings and the abovementioned conclusions, the researchers have drawn their recommendations that auditors should always adopt high skepticism, thoroughness, vigilance and great awareness of red flags and should be more vigilant and circumspect in carrying out more substantial tests than they previously would have. For the management, to continuously conduct a seminar for staffs, members, and associates, to keep them updated on the standard audit procedures and may conduct Anti-fraud training program. Accounting firm should provide highly experienced and skilled staff with independence mental attitude. Finally, the researchers recommend further researches on areas not emphasized in this study like fraud prevention techniques.