Q: How do I write the background for my literature review around audits?

Your topic sounds quite interesting, especially from an ethical perspective. Coming to your question, the background has to provide the context for the study – why you are planning on studying this topic and what you have found out about it so far. It could have come from reading other papers and finding that this was a gap, it could have come from making an observation, or something else. Whatever the spark/s of the topic, it may help to provide some stats as support. You may also wish to talk about how your study could address these gaps or find solutions, such as ways to identify fraudulent activities during audits.

For help with writing the background and the review, you may refer to the following resources:

• How to write the background of your study
• How to write the literature review of your research paper

Hope that helps. All the best for your review!