The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model
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...
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| Format: | Article |
| Language: | English |
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World Business Institute, Australia
2013
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| Online Access: | https://repo.uum.edu.my/id/eprint/15851/1/The_Impact_of_Task_Performance_Fraud_Risk_Assessment_on_Forensic_Skills_and_Mindsets_-_A_Conceptual_Modelpdf.pdf |
| _version_ | 1825803602638143488 |
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| author | Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah Yusoff, Rushami Zien |
| author_facet | Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah Yusoff, Rushami Zien |
| author_sort | Popoola, Oluwatoyin Muse Johnson |
| collection | UUM |
| description | 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. |
| first_indexed | 2024-07-04T05:59:48Z |
| format | Article |
| id | uum-15851 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:59:48Z |
| publishDate | 2013 |
| publisher | World Business Institute, Australia |
| record_format | eprints |
| spelling | uum-158512016-04-19T01:44:35Z https://repo.uum.edu.my/id/eprint/15851/ The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah Yusoff, Rushami Zien HF Commerce HF5601 Accounting HG Finance HJ Public Finance 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. World Business Institute, Australia 2013 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/15851/1/The_Impact_of_Task_Performance_Fraud_Risk_Assessment_on_Forensic_Skills_and_Mindsets_-_A_Conceptual_Modelpdf.pdf Popoola, Oluwatoyin Muse Johnson and Che Ahmad, Ayoib and Samsudin, Rose Shamsiah and Yusoff, Rushami Zien (2013) The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model. 8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand. pp. 1-13. http://www.asiaconfo.com/ Paper ID 108 Paper ID 108 |
| spellingShingle | HF Commerce HF5601 Accounting HG Finance HJ Public Finance Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah Yusoff, Rushami Zien The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model |
| title | The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model |
| title_full | The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model |
| title_fullStr | The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model |
| title_full_unstemmed | The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model |
| title_short | The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model |
| title_sort | impact of task performance fraud risk assessment on forensic skills and mindsets a conceptual model |
| topic | HF Commerce HF5601 Accounting HG Finance HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/15851/1/The_Impact_of_Task_Performance_Fraud_Risk_Assessment_on_Forensic_Skills_and_Mindsets_-_A_Conceptual_Modelpdf.pdf |
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