Abstract
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
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
Keywords:
Forensic Audit Skills
Fraud Detection
investigative
analytical
Full Text
The full text of this article is available as a PDF
You can download the PDF version of this article for easier reading and printing.
Download Full Text PDF