(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.
