FORENSIC AUDIT AND FRAUD CONTROL IN NIGERIAN PUBLIC SECTOR
Abstract
The rate of economic and financial crimes in the world today which has manifested in various ways including financial statement fraud that has bedeviled the corporate world today globally, and the resultant effect of corporate failures have placed greater responsibility and function on accountants and auditors to equip themselves with the necessary skills to identify and act upon indicators of poor corporate governance ,weak management ,poor internal control system, etc. The widespread of frauds in modern organizations has made traditional auditing and investigation inefficient and ineffective in the detection and prevention of fraud and other irregularities confronting business world-wide, the present paper is on forensic audit and fraud control in Nigerian public sector.
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