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Forensic Accounting and Fraud in the Public Sector (A Case of Imo State Ministry of Finance)

机译:公共部门的法务会计和欺诈(以伊莫州财政部为例)

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This study examines forensic accounting and fraud in the public sector. Primary data was used. 140 questionnaires were administered to staff of Imo state ministry of finance, Nigeria, interviews were conducted with those ministries out of which 90 were filled and returned. Tables and simple percentages were used to analyze data collected. The statistical tool used to test hypotheses was Analysis of Variance (ANOVA). Among the findings was that the fraud occurences can be reduced using Forensic Accounting skills. The Forensic accountant can help to detect and prevent fraud in the public sector. The Forensic Accountants are significantly different from the External Auditors. It was recommended that adequate training of staff as well as good orientation and induction should be adopted by the Imo State Government, the practice of Forensic Accounting should be embraced.
机译:这项研究检查了公共部门的法务会计和欺诈。使用了主要数据。向尼日利亚伊莫州财政部的工作人员发放了140份问卷,并与这些部委进行了访谈,其中90份已填满并返回。表格和简单百分比用于分析收集的数据。用于检验假设的统计工具是方差分析(ANOVA)。调查结果包括可以使用法务会计技能减少欺诈事件。法务会计师可以帮助发现和防止公共部门的欺诈行为。法务会计师与外部审计师有很大不同。建议Imo州政府应对工作人员进行适当的培训,并进行良好的定向和上岗培训,并应采用法务会计的做法。

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