THE ROLE OF PUBLIC ACCOUNTANTS IN RISK ASSESSMENT AND MANAGEMENT
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THE ROLE OF PUBLIC ACCOUNTANTS IN RISK ASSESSMENT AND MANAGEMENT
The objectives of this study are to: 1) Evaluate the role of public accountants in identifying and managing risks within organizations, 2) Assess the effectiveness of current risk assessment methodologies, and 3) Propose strategies to enhance risk management practices. A survey research design is chosen for its ability to gather extensive quantitative data from public accounting professionals. The sample size, determined using Taro Yamane’s formula, is 330, ensuring a 95% confidence level and a 5% margin of error. Lagos is selected as the case study location due to its economic significance and diverse business activities. The reliability coefficient score for the survey is 0.88, indicating high reliability. Findings reveal that public accountants play a crucial role in risk identification, assessment, and management, significantly contributing to organizational stability. However, challenges such as rapidly changing risk landscapes and limited resources persist. The study recommends continuous professional development in risk management, adoption of advanced risk assessment tools, and fostering a risk-aware culture within organizations to enhance risk management practices.
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