THE ROLE OF FORENSIC ACCOUNTANTS IN INTERNAL CONTROL ASSESSMENTS
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- 1-5 Chapters
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- Abstract : Available
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- Recommended for : Student Researchers
- NGN 3000
Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN INTERNAL CONTROL ASSESSMENTS
This research explores the role of forensic accountants in assessing internal controls within organizations, with objectives including evaluating their involvement in control assessments, examining the methodologies used, and identifying challenges faced. A survey research design was utilized, gathering data from 320 forensic accountants in Lagos. The sample size was calculated using Taro Yamane's formula, ensuring a representative sample. The reliability coefficient score of the survey was 0.88. Findings indicate that forensic accountants significantly enhance the assessment of internal controls by employing detailed analytical procedures and forensic techniques. However, challenges such as limited access to comprehensive internal control data and resistance from organizational management can hinder effectiveness. Recommendations include enhancing collaboration between forensic accountants and organizational leadership and investing in advanced analytical tools and continuous professional development to improve internal control assessment capabilities.
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