The impact of forensic auditing techniques on non-government organisations' fraud risk management in South Africa using a proactive approach

Abstract

Using the quantitative research method, this study empirically investigated the relationship between forensic auditing and fraud risk management, focusing on financial statement fraud among 30 large non-governmental organisations in the eThekwini region. Data was gathered from 87 participants, knowledgeable individuals in the field of forensic auditing and fraud risk management and used for data analysis. Structural equation modelling (SEM) and conventional thematic analysis were used to analyse data. The results may significantly guide NGOs and their funders, auditors, regulators, professional bodies, and academia on the use of proactive forensic audit techniques to proactively prevent, detect and respond to fraud risks in NGO’s context.