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International Journal of
Commerce and Management Research
ARCHIVES
VOL. 5, ISSUE 1 (2019)
The use of forensic audit in curbing fraud in the public sector (A study of local governments in delta state)
Authors
Monday Agbeyi, Osugba Sylvester
Abstract
The study investigated the use of forensic audit in curbing fraud in the public sector, specifically at the local government level in Delta State. It used a mix-method research design and was guided by four research questions and two hypotheses. The sample for the study consisted of 36 auditors working in local government in Delta State. Data were collected using a semi-structured questionnaire and in-depth interview conducted for Internal, External and the Auditor General for Local Government, Delta state. Using an interview schedule and statistical analysis technique, the data were analyzed with the aid of SPSS. Results from the study showed that most of the respondents considered forensic auditing as being useful, but indicated that they do not use it in their practice. Reason provided for none use includes the threat to life, lack of training, lack of forensic auditing equipment, political and management interference in the process. On the basis of this result, it was recommended that auditors be provided with robust training that can help them integrate forensic auditing in their practice. Limitations and suggestions for further studies were also presented.
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Pages:163-171
How to cite this article:
Monday Agbeyi, Osugba Sylvester "The use of forensic audit in curbing fraud in the public sector (A study of local governments in delta state)". International Journal of Commerce and Management Research, Vol 5, Issue 1, 2019, Pages 163-171
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