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Forensic Auditing Techniques and Fraudulent Practices of Public Institutions in Nigeria
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作者 Cletus O. Akenbor uwaoma ironkwe 《Journal of Modern Accounting and Auditing》 2014年第4期451-459,共9页
Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy's financial flow through public expenditure, taxation, and so on. Th... Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy's financial flow through public expenditure, taxation, and so on. The reliance on public institutions to provide public services in Nigeria has resulted in disappointing results, because chief executives of the institutions take less interest in the degree of its success, and this accounts for the high level of fraudulent practices in such institutions. This study, therefore, examined the relationship between forensic auditing and fraudulent practices in Nigerian public institutions. To achieve this purpose, some hypothetical statements were made and a review of relevant literature was explored. The population of the study consisted of the general managers and accountants of 12 public institutions in Nigeria. The data generated were statistically tested with the Pearson Product-Moment Correlation Coefficient. The findings suggest that both the proactive and reactive forensic auditing techniques have a negative significant relationship with fraudulent practices in Nigerian public institutions. Based on the above, it was recommended that: (1) The Economic and Financial Crime Commission (EFCC), the Independent Corrupt Practices Commission (ICPC), and other anti-corruption bodies in Nigeria should have, in their payroll, internal forensic auditors to supplement the duties of the internal auditors; (2) Forensic auditors should regularly undergo training and development programs to acquaint them with relevant knowledge and skills for effective forensic auditing; and (3) Forensic auditing should be made mandatory for public institutions by regulatory authorities rather than being voluntary. 展开更多
关键词 proactive auditing reactive auditing fraudulent practices forensic auditing Nigerian public institutions
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