The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model

Autor:	Rushami Zien Yusoff, Oluwatoyin Muse Johnson Popoola, Rose Shamsiah Samsudin, Ayoib Che-Ahmad
Rok vydání:	2015
Předmět:	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 Terrorism financing business.industry Forensic accountant Corporate governance Public sector ComputingMilieux_LEGALASPECTSOFCOMPUTING Accounting Audit Public relations Money laundering jel:M40 Forensic accounting jel:M4 jel:M41 jel:M42 jel:M48 ComputingMilieux_COMPUTERSANDSOCIETY jel:M49 Business Fraud Forensics 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 Risk management
Zdroj:	SSRN Electronic Journal.
ISSN:	1556-5068
DOI:	10.2139/ssrn.2666192
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 and 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 vs. 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
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::49578f06af2d7b165a560884724dead8 https://doi.org/10.2139/ssrn.2666192 Zobrazit plný text záznamu