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Faculty of Accounting and Informatics

Permanent URI for this communityhttp://ir-dev.dut.ac.za/handle/10321/1

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Author: search.filters.author.Nomlala, BomiSubject: search.filters.subject.Financial statement fraud

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    The impact of forensic auditing techniques on non-government organisations' fraud risk management in South Africa using a proactive approach
    (Inderscience Publishers, 2023) Mvunabandi, Jean Damascene; Nomlala, Bomi; Patrick, Harold
    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.
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    The role of forensic auditing techniques in preventing nongovernment organisations’ financial statement fraud in South Africa using a proactive approach
    (2022-12-28) Mvunabandi, Jean Damascene; Nomlala, Bomi; Prof Othmar, Lehner
    This 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 researchers