Popoola, Oluwatoyin Muse Johnson
[VerfasserIn]
;
Che-Ahmad, Ayoib
[Sonstige Person, Familie und Körperschaft];
Samsudin, Rose Shamsiah
[Sonstige Person, Familie und Körperschaft];
Zien Yusoff, Rushami
[Sonstige Person, Familie und Körperschaft]
The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets
Erschienen in:8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand World Business Institute
Umfang:
1 Online-Ressource (13 p)
Sprache:
Englisch
DOI:
10.2139/ssrn.2666192
Identifikator:
Entstehung:
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 27, 2015 erstellt
Beschreibung:
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