Munich Personal RePEc Archive

The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah and Yussof, Rushami Zien (2013): The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model. Published in: 8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand (2013)

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Abstract

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors’ skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes Commission, the Independent and Corrupt Practices Commission,Special Control Unit of Money Laundering, Terrorism Financing and white collar crimes. The objective of the study is to enhance the fraud risk assessment task performance in the Office of both Auditor General for the Federation and Accountant General of the Federation through the effective use of skills and mindsets (forensic accountant vs. auditor), which will usher in the best corporate governance practices in the Nigerian public sector. Thus, the study suggests performance measurement can be improved considering the impact of forensic accountant skills and mindsets on fraud risk assessment in the Nigerian public sector.

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