Forensic Audit Skills and Fraud Detection

This study examined the forensic audit skills and fraud detection. A survey research design was applied in this study and data used were sourced through questionnaire. The study applied the PLS-SEM method of data analysis. The result found that Forensic audit was found to have a positive and significant effect on fraud detection, forensic analytical skill has a substantial negative effect on fraud detection and Forensic audit investigative skill has a significant positive effect on fraud detection. Thus, the study recommended that: every forensic auditor must continuously engage in skill development especially, in the analytical skills which has a negative effect on fraud detection