Showing 1 - 10 of 12
governments. Fighting corruption requires the investigation, detection and prevention of frauds. Advancement in fraud detection … process includes the use of forensic accounting and empirical studies reported its effectiveness in fraud detection process … forensic accounting in fraud detection process and proposed a framework for an in-depth investigation into possible factors …
Persistent link: https://www.econbiz.de/10012962779
Fraud is a fundamental problem with every financial institution in the world, and Saudi Arabian banking sector is not … challenges for preventing fraud in the banking sector. This study develops a conceptual framework that can be used by banks in … Saudi Arabia to prevent fraud in light of the capabilities of bank staff to perpetuate fraud. The respondents of this study …
Persistent link: https://www.econbiz.de/10012986742
Many cases of fraud and corrupt practices are being thrown out of court for lack of merit and abuse of court processes … influence of fraud related problem representation (FRPR) on fraud risk assessment task performance (TPFRA) and knowledge … and TPFRA in respect of fraud detection, prevention and response. The implication of this study is that the results have …
Persistent link: https://www.econbiz.de/10013051592
competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public … requirements than the auditor in an evolving area of fraud prevention, detection and response. The study embraced positivist … relationship between Skill and Knowledge on Fraud Risk Assessment. Furthermore, the findings showed that the forensic accountant …
Persistent link: https://www.econbiz.de/10014126403
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 …
Persistent link: https://www.econbiz.de/10013016176
This paper discusses task performance fraud risk assessment and forensic accountant knowledge and mindset in the … Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through …
Persistent link: https://www.econbiz.de/10013016178
legislation, and increase in the activities of government offer new opportunities for fraud perpetrators and forensic accountants … performance fraud risk assessment in the Malaysian public sector. It also creates awareness to stakeholders fighting fraud in the … public sector to the understanding of fraud mechanism and how to deal with fraudsters. The objective of the study is to …
Persistent link: https://www.econbiz.de/10013016281
The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk … auditors in the areas of fraud prevention/deterrent, detection and response. Because of the adoption of cross-sectional design … capability requirement in the workplace. Since no nation is immune to fraud and as loss due to fraud is costly, the result of …
Persistent link: https://www.econbiz.de/10013016429
competence (i.e., task performance fraud risk assessment (TPFRA)) in the Malaysian public sector.It also draws the attention of … the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with … global practices in fighting fraud in the Malaysian public sector …
Persistent link: https://www.econbiz.de/10013016437
Purpose: The paper investigates Fraud Risk Assessment Task Performance (TPFRA) and Knowledge Requirement (KR) of the … forensic accountant and auditor on Fraud Related Problem Representation (FRPR) in the Nigerian public sector … relationship between TPFRA and KR (forensic accountant and auditor) in the areas of fraud prevention, detection and response …
Persistent link: https://www.econbiz.de/10013016444