Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria
| Autor: | Popoola, Oluwatoyin Muse Johnson, Che-Ahmad, Ayoib, Samsudin, Rose Shamsiah |
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| Rok vydání: | 2014 |
| Předmět: |
jel:M4
Fraud Forensics Accounting Accountability Forensic Accounting Auditing Assurance Corporate Governance Risk Management Investigation Risk Assessment Task Performance Problem Representation Skills Mindset Knowledge Values Ethics Fraud Risk Assessment Financial Criminology Fraud Fraud Related Problem Representation Fraud Prevention Fraud Detection Fraud Response Fraud Specialist Auditor Forensic Accountant Fraud Examiner jel:M41 jel:M42 jel:M48 ComputingMilieux_COMPUTERSANDSOCIETY ComputingMilieux_LEGALASPECTSOFCOMPUTING jel:M49 jel:M40 Fraud Forensics Accounting Accountability Forensic Accounting Auditing Assurance Corporate Governance Risk Management Investigation Risk Assessment Task Performance Problem Representation Skills Mindset Knowledge Values Ethics Fraud Risk Assessment Financial Criminology Fraud Fraud Related Problem Representation Fraud Prevention Fraud Detection Fraud Response Fraud Specialist Auditor Forensic Accountant Fraud Examiner |
| Popis: | This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors’ skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes Commission, the Independent Corrupt Practices Commission, Special Control Unit of Money Laundering, Terrorism Financing and White collar crimes. The objective of the study is to enhance the fraud risk assessment task performance in the Office of both Auditor General for the Federation and Accountant General of the Federation through the effective use of skills and mindsets (forensic accountant and auditor), which will usher in the best corporate governance practices in the Nigerian public sector. Thus, the study suggests performance measurement can be improved considering the impact of forensic accountant skills and mindsets on fraud risk assessment in the Nigerian public sector. |
| Databáze: | OpenAIRE |
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