personality traits and competency do not. The findings implied that an effective technique of fraud risk assessment among external … statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia … has been significantly challenged by the explosion of fraud cases and by auditors' failure to determine the "true and fair …

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors … Unit of Money Laundering, Terrorism Financing and White collar crimes.The objective of the study is to enhance the fraud … considering the impact of forensic accountant skills and mindsets on fraud risk assessment in the Nigerian public sector …

relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than … auditors in fraud detection, prevention and response. This paper discusses forensic accountant knowledge and skills and auditor … knowledge and skills on task performance fraud risk assessment in the Nigerian public sector. It also draws the attention of the …