8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand World Business Institute
13 Pages Posted: 29 Sep 2015
Date Written: September 27, 2015
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.
Keywords: Fraud Forensics; Accounting; Accountability; Forensic Accounting; Auditing; Assurance; Corporate Governance; Risk Management; Investigation; Risk Assessment; Task Performance; Problem Representation; Skills; Mindset; Knowledge; Values; Ethics; Fraud Risk Assessment; Financial Criminology; Fraud
JEL Classification: M4, M40, M41, M42, M48, M49
Suggested Citation: Suggested Citation
Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah and Zien Yusoff, Rushami, The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model (September 27, 2015). 8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand World Business Institute. Available at SSRN: https://ssrn.com/abstract=2666192 or http://dx.doi.org/10.2139/ssrn.2666192