The Effectiveness of Forensic Auditing in Investigating, Detecting and Preventing Fraud in the Public Entities of Ethiopia
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Date
2019-01
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Addis Ababa University
Abstract
This research aimed at examining the effectiveness of forensic auditing in investigating detecting
and preventing fraud in the public enterprise of Ethiopia. Survey method was the principal
strategy adhered to in this research. Purposive sampling technique was employed to select
samples from the total population of employees working on the Fraud auditing and investigative
functions. Primary and secondary data was collected through survey questionnaires and review
of related materials. Descriptive statistics, Simple Linear Regression, Pearson’s Product
Moment Correlation, F-test and t-test are the main tools that were used to test, analyze and
interpret the data and hypothesis. Statistical Product and Services Solution (SPSS), formerly
known as statistical package for social science was the main instrument utilized. The reliability
and validity tests are conducted before the hypothesis test. Result of the research showed that
there is a significant relationship between the investigation, detection and prevention of fraud
and effectiveness of forensic auditing in the public entities of Ethiopia. It can be concluded from
the result of this study that investigation detection and prevention of fraud is significantly
affected by effectiveness of forensic auditing. There is also significant and positive relationship
between the two variables. Therefore, the government and executives as well as the public at
large need to do their at most effort to secure the effectiveness of forensic auditing.
Description
A thesis submitted to department of Accounting and Finance as a
Partial fulfilment of the requirements for master of Science
Degree in Accounting and Finance
Keywords
Ethiopia, Fraud, Forensic Auditing