FRAUD RISK ASSESSMENT AND PREVENTION IN GOVERNMENTAL ACCOUNTING
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- Recommended for : Student Researchers
- NGN 3000
FRAUD RISK ASSESSMENT AND PREVENTION IN GOVERNMENTAL ACCOUNTING: This study aims to (i) identify the primary factors contributing to fraud risk in governmental accounting, (ii) evaluate the effectiveness of existing prevention mechanisms, and (iii) propose enhancements to current fraud prevention strategies. Utilizing a survey design, this research justifies its approach as it allows for the collection of extensive data directly from individuals involved in governmental accounting, thus ensuring a comprehensive understanding of the issues at hand. The sample size of 400 respondents was determined using Taro Yamane's formula, ensuring statistical validity and representativeness. The case study focuses on Lagos, given its significant governmental financial activities. A reliability coefficient score of 0.85 was achieved, indicating high reliability of the survey instrument. The findings reveal significant gaps in the current fraud prevention mechanisms and highlight areas prone to fraudulent activities. Recommendations include the implementation of advanced forensic accounting techniques and continuous professional development programs for governmental accountants.
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