TASK PERFORMANCE FRAUD RISK ASSESSMENT ON FORENSIC ACCOUNTANT AND AUDITOR KNOWLEDGE AND MINDSET IN NIGERIAN PUBLIC SECTOR

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Oluwatoyin Muse Johnson Popoola ORCID logo, Ayoib Che-Ahmad ORCID logo, Rose Shamsiah Samsudin ORCID logo

https://doi.org/10.22495/rgcv4i3c1art2

Abstract

This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria.

Keywords: Task Performance Fraud Risk Assessment, Forensic Accountant Mindset, Forensic Accountant Knowledge, Nigeria

How to cite this paper: Johnson Popoola, O.M., Ahmad, A. C., & Samsudin, R.S. (2014). Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector. Risk governance & control: financial markets & institutions, 4(3-1), 83-89. https://doi.org/10.22495/rgcv4i3c1art2