Auditors of information systems technology （IT） play a major role in the prevention of significant fraud and investigation. Fraud is hard to detect and even more difficult to prevent. All the auditors are responsibl...Auditors of information systems technology （IT） play a major role in the prevention of significant fraud and investigation. Fraud is hard to detect and even more difficult to prevent. All the auditors are responsible for detection, determination of fraud and use of anti-fraud programs. With rapid developments in information, communication and technology, it is no surprise that companies grow and secure IT system, but with the development of technology was developed and fraud schemes. Detection or not the auditor of the fraud, not fulfilling his work reflects you, or not drafting of a plan audit standards and procedures, but he has to do with personal ability auditor, to analyze the findings during the audit, use of tests, the natural limitations of internal control and the fact that most of the findings of the auditor of nature are more persuasive than effective. When you conduct an audit, auditor has a professional skeptic attitude that considers the risk of circumvention of control procedures by management and recognizes that simple fact, the audit procedures that are effective in connection with the discovery of errors, are not suitable for detection and identification fraud. This requires from the auditor to establish a procedure for considering the risk of fraud, in order to detect the exact appearance not as a result of fraud. A particular impact has The Model of Fraud Detection Strategy, as an 8 steps model for identifying fraud, using IT to collect, define and analyze the data and anomalies that highlight indicators of fraud.展开更多
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
文摘Auditors of information systems technology （IT） play a major role in the prevention of significant fraud and investigation. Fraud is hard to detect and even more difficult to prevent. All the auditors are responsible for detection, determination of fraud and use of anti-fraud programs. With rapid developments in information, communication and technology, it is no surprise that companies grow and secure IT system, but with the development of technology was developed and fraud schemes. Detection or not the auditor of the fraud, not fulfilling his work reflects you, or not drafting of a plan audit standards and procedures, but he has to do with personal ability auditor, to analyze the findings during the audit, use of tests, the natural limitations of internal control and the fact that most of the findings of the auditor of nature are more persuasive than effective. When you conduct an audit, auditor has a professional skeptic attitude that considers the risk of circumvention of control procedures by management and recognizes that simple fact, the audit procedures that are effective in connection with the discovery of errors, are not suitable for detection and identification fraud. This requires from the auditor to establish a procedure for considering the risk of fraud, in order to detect the exact appearance not as a result of fraud. A particular impact has The Model of Fraud Detection Strategy, as an 8 steps model for identifying fraud, using IT to collect, define and analyze the data and anomalies that highlight indicators of fraud.
文摘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.
