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Faculty of Accounting and Informatics

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Author: search.filters.author.Patrick, HaroldSubject: search.filters.subject.Proactive forensic auditing techniques

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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 practicality of forensic auditing techniques to detect non-government orgnaisations’ financial statement fraud in South Africa using a proactive approach
    (Universitas Islam Indonesia (Islamic University of Indonesia), 2022) Mvunabandi, Jean Damascene; Nomlala, Bomi Cyril; Patrick, Harold
    This article empirically investigated proactive financial statement fraud detection techniques 30 among nongovernment organisations in the eThekwini region, South Africa. The data for this thesis was gathered from 87 staff via the use of a mixed research method with knowledgeable individuals in the field of fraud risk management. SPSS used descriptive statistics analysis while all the interview questions were analysed using conventional thematic analysis via NVivo. Robustness analysis was entirely performed using AMOS for CFA was used to estimate statistical models. SEM simultaneously estimated the link between detective financial statement fraud practices. The study’s results and findings of both the questionnaire and interviews reflected statistically significant agreement that NGOs should use proactive forensic auditing techniques in order to detect financial statement fraud among NGOs in the eThekwini region of South Africa.