Please use this identifier to cite or link to this item: https://hdl.handle.net/10321/4557
DC FieldValueLanguage
dc.contributor.authorMvunabandi, Jean Damasceneen_US
dc.contributor.authorNomlala, Bomien_US
dc.contributor.editorProf Othmar, Lehner-
dc.date.accessioned2023-01-13T08:22:52Z-
dc.date.available2023-01-13T08:22:52Z-
dc.date.issued2022-12-28-
dc.identifier.citationMvunabandi, J.D. and Nomlala, B. 2022. The role of forensic auditing techniques in preventing nongovernment organisations’ financial statement fraud in South Africa using a proactive approach. ACRN Journal of Finance and Risk Perspectives. Volume 11, 2022. DOI: https://doi.org/10.35944/jofrp.2022.11.1.006en_US
dc.identifier.issn2305-7394-
dc.identifier.urihttps://hdl.handle.net/10321/4557-
dc.description.abstractThis study is designed to investigate the role of proactive forensic auditing techniques in preventing fraudulent activities among NGOs in the eThekwini region. The population of this study comprised 87 knowledgeable staff in the field of fraud risk management and auditing selected from 30 NGOs. Primary data was gathered using an online questionnaire and semistructured interviews. Quantitative data were analysed with the aid of SPSS version 27, while NVivo12 assisted in thematically analysing all interview questions. Analysis of movement Structures (AMOS version 27) was also used to estimate statistical models. Empirical findings proved that a proactive approach to forensic auditing techniques could hugely assist in preventing fraudulent activities among non-government organisations in the eThekwini region, South Africa. Relying on these empirical findings, this study proposes a model for proactively preventing financial and economic crimes in NGOs. This study contributes to the current body of knowledge and further contributes to fraud risk management in NGOs. This study has also provided a very robust plan for future researchersen_US
dc.format.extent15 pen_US
dc.language.isoenen_US
dc.relation.ispartofACRN Journal of Finance and Risk Perspectives; Vol. 11, 2022en_US
dc.subjectFraud risk managementen_US
dc.subjectProactive forensic auditing techniquesen_US
dc.subjectFinancial statement frauden_US
dc.subjectNon-government organisationsen_US
dc.subjectFinancial statement fraud preventionen_US
dc.titleThe role of forensic auditing techniques in preventing nongovernment organisations’ financial statement fraud in South Africa using a proactive approachen_US
dc.typeArticleen_US
dc.date.updated2023-01-09T09:22:59Z-
dc.publisher.urihttp://www.acrn-journals.eu/en_US
dc.identifier.doihttps://doi.org/10.35944/jofrp.2022.11.1.006-
local.sdgSDG03-
local.sdgSDG16-
item.grantfulltextopen-
item.cerifentitytypePublications-
item.openairetypeArticle-
item.languageiso639-1en-
item.fulltextWith Fulltext-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
Appears in Collections:Research Publications (Accounting and Informatics)
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