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

Popoola, Oluwatoyin Muse Johnson; Ahmad, Ayoib Che; Samsudin, Rose Shamsiah; Yusoff, Rushami Zien

doi:10.2139/ssrn.2666192

Cited by 1 publication

(1 citation statement)

References 15 publications

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“…According to [33] and [7], forensic accounting is defined as the integration of specialised accounting knowledge and enhanced skills to solve complex financial issues in any court of law or public domain. As noted by [34], forensic accountants will continue to exist for the same reasons as fraud and economic crimes perpetrators, prosecutors and commercial branch investigators exist.…”

Section: Concept Of Forensic Accountingmentioning

confidence: 99%

Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study

Popoola¹,

Ahmad²,

Samsudin³

2014

4th Annual International Conference on Accounting and Finance (AF 2014)

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The PwC's 2011 Global economic crime survey confirms the fact that loss due to economic crime in Malaysia is on the increase and requires immediate intervention. The Malaysian government vision 2020 to be a developed nation with the drive: "People first, performance now" [1] will require high level acquisition and adoption of technology as a business facilitator, new legislation, and increase in the activities of government offer new opportunities for fraud perpetrators and forensic accountants. In anticipation of these challenges, this paper discusses the need for a forensic accountant knowledge on task performance fraud risk assessment in the Malaysian public sector. It also creates awareness to stakeholders fighting fraud in the public sector to the understanding of fraud mechanism and how to deal with fraudsters. The objective of the study is to examine the relationship between knowledge and fraud risk assessment task performance in the office of the Accountant general and Auditor general of Malaysia which has the potential to usher in the best global practices in fighting fraud in the Malaysian public sector.

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Section: Concept Of Forensic Accountingmentioning

confidence: 99%

Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study

Popoola¹,

Ahmad²,

Samsudin³

2014

4th Annual International Conference on Accounting and Finance (AF 2014)

View full text Add to dashboard Cite

show abstract

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

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

Cited by 1 publication

References 15 publications

Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study

Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study

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