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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 World Business Institute

13 Pages Posted: 29 Sep 2015  

Oluwatoyin Muse Johnson Popoola

Universiti Utara Malaysia

Ayoib Che-Ahmad

Universiti Utara Malaysia

Rose Shamsiah Samsudin

Universiti Utara Malaysia, College of Business, School of Accountancy

Rushami Zien Yusoff

Universiti Utara Malaysia

Date Written: September 27, 2015

Abstract

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

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

Oluwatoyin Muse Johnson Popoola (Contact Author)

Universiti Utara Malaysia ( email )

Sintok, Kedah Darul Aman 06010
Malaysia
+60164354874 (Phone)
+6049287216 (Fax)

HOME PAGE: http://ssrn.com/author+2390979

Ayoib Che-Ahmad

Universiti Utara Malaysia ( email )

Sintok, Kedah 06010
Malaysia
+6049287228 (Phone)

Rose Shamsiah Samsudin

Universiti Utara Malaysia, College of Business, School of Accountancy ( email )

Sintok, Kedah 06010
Malaysia
+60194774267 (Phone)

Rushami Zien Yusoff

Universiti Utara Malaysia ( email )

Kedah
Sintok, KEDAH DARUL 06010
Malaysia
6049287100 (Phone)
604-9287422 (Fax)

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