Forensic Audit Skills and Fraud Detection
1 Department of Accounting University of Jos, Plateau State, Nigeria
* Corresponding author: patienceoffuh@gmail.com
* Corresponding author: patienceoffuh@gmail.com
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
Keywords
Forensic Audit Skills
Fraud Detection
investigative
analytical
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How to Cite
Patience, O. A. (2025). Forensic Audit Skills and Fraud Detection. Management Sciences Horizon Journal, 1(1), 215-225.
O. A. Patience, "Forensic Audit Skills and Fraud Detection," Management Sciences Horizon Journal, vol. 1, no. 1, pp. 215-225, July 2025.