Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector

Oluwatoyin Popoola, Ayoib Che-Ahmad and Rose Shamsiah Samsudin

MPRA Paper from University Library of Munich, Germany

Abstract: This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria.

Keywords: 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. (search for similar items in EconPapers)
JEL-codes: M4 M40 M41 M42 M48 M49 (search for similar items in EconPapers)
Date: 2014, Revised 2014
New Economics Papers: this item is included in nep-acc and nep-cse
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Published in Financial Markets & Institutions 3.4(2014): pp. 84-90

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