Impact of task performance fraud risk assessment on forensic skills and mindsets: experience from Nigeria
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...
Saved in:
| Main Authors: | , , |
|---|---|
| 格式: | Article |
| 语言: | English |
| 出版: |
Center for Promoting Ideas, USA
2014
|
| 主题: | |
| 在线阅读: | http://repo.uum.edu.my/15837/1/Impact_of_Task_Performance_Fraud_Risk_Assessment_on_Forensic_Skillspdf.pdf http://repo.uum.edu.my/15837/ http://www.ijbssnet.com |
| 标签: |
添加标签
没有标签, 成为第一个标记此记录!
|
| 总结: | 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 |
|---|