{"title":"卢旺达基加利审计事务所的法务会计和欺诈控制","authors":"Jean Pierre Niyitegeka","doi":"10.53819/81018102t4233","DOIUrl":null,"url":null,"abstract":"The primary goal of this study was to determine how forensic accounting contributes to fraud prevention and control within the Auditing Firms in Kigali, Rwanda. More specifically, the stud y sought to examine how internal controls, knowledge of forensic accounting and skills and management tools influence fraud control in Auditing Firms in Kigali, Rwanda. The study was anchored on Fraud Triangle Theory and Fraud Diamond Model. Descriptive research design was adopted to help determine patterns and trends in order to make conclusions from the data collected. The target population for this study was a total of 76 staff members thereby employing a census approach. The researcher was collected by primary data by use of closed-ended questionnaires to the respondents. For these, the study used simple random sampling to select all the respondents. Primary data was collected by use of closed-ended questionnaires to the respondents. Secondary data was collected using data collection sheet. Secondary Data involved the use of financial reports, regulatory documents, and academic literature will be reviewed to gain insights into the prevailing financial fraud trends in Rwanda. Validity and reliability were tested to ensure the sanctity of the research tool and thus facilitate piloting which was done to selected auditing firms Rusumo. Data analysis was conducting using both descriptive (Frequencies, mean, standard deviation) and inferential (regression and correlation) statistical methods using the Statistical Package for Social Sciences (SPSS version24). Keywords: Forensic Accounting, Fraud Prevention, Auditing Firms, Internal Controls, Kigali, Rwanda","PeriodicalId":39488,"journal":{"name":"Afro-Asian Journal of Finance and Accounting","volume":"50 18","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Forensic Accounting and Fraud Control in Auditing Firms in Kigali, Rwanda\",\"authors\":\"Jean Pierre Niyitegeka\",\"doi\":\"10.53819/81018102t4233\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The primary goal of this study was to determine how forensic accounting contributes to fraud prevention and control within the Auditing Firms in Kigali, Rwanda. More specifically, the stud y sought to examine how internal controls, knowledge of forensic accounting and skills and management tools influence fraud control in Auditing Firms in Kigali, Rwanda. The study was anchored on Fraud Triangle Theory and Fraud Diamond Model. Descriptive research design was adopted to help determine patterns and trends in order to make conclusions from the data collected. The target population for this study was a total of 76 staff members thereby employing a census approach. The researcher was collected by primary data by use of closed-ended questionnaires to the respondents. For these, the study used simple random sampling to select all the respondents. Primary data was collected by use of closed-ended questionnaires to the respondents. Secondary data was collected using data collection sheet. Secondary Data involved the use of financial reports, regulatory documents, and academic literature will be reviewed to gain insights into the prevailing financial fraud trends in Rwanda. Validity and reliability were tested to ensure the sanctity of the research tool and thus facilitate piloting which was done to selected auditing firms Rusumo. Data analysis was conducting using both descriptive (Frequencies, mean, standard deviation) and inferential (regression and correlation) statistical methods using the Statistical Package for Social Sciences (SPSS version24). 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Forensic Accounting and Fraud Control in Auditing Firms in Kigali, Rwanda
The primary goal of this study was to determine how forensic accounting contributes to fraud prevention and control within the Auditing Firms in Kigali, Rwanda. More specifically, the stud y sought to examine how internal controls, knowledge of forensic accounting and skills and management tools influence fraud control in Auditing Firms in Kigali, Rwanda. The study was anchored on Fraud Triangle Theory and Fraud Diamond Model. Descriptive research design was adopted to help determine patterns and trends in order to make conclusions from the data collected. The target population for this study was a total of 76 staff members thereby employing a census approach. The researcher was collected by primary data by use of closed-ended questionnaires to the respondents. For these, the study used simple random sampling to select all the respondents. Primary data was collected by use of closed-ended questionnaires to the respondents. Secondary data was collected using data collection sheet. Secondary Data involved the use of financial reports, regulatory documents, and academic literature will be reviewed to gain insights into the prevailing financial fraud trends in Rwanda. Validity and reliability were tested to ensure the sanctity of the research tool and thus facilitate piloting which was done to selected auditing firms Rusumo. Data analysis was conducting using both descriptive (Frequencies, mean, standard deviation) and inferential (regression and correlation) statistical methods using the Statistical Package for Social Sciences (SPSS version24). Keywords: Forensic Accounting, Fraud Prevention, Auditing Firms, Internal Controls, Kigali, Rwanda
期刊介绍:
Finance and accounting are seen as essential components for the successful implementation of market-based development policies supporting economic liberalisation in the rapidly emerging economies in Africa, the Middle-East and Asia. AAJFA aims to foster greater discussion and research of the development of the finance and accounting disciplines in these regions. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals. Topics covered include: -Asset pricing, corporate finance, banking; market microstructure -Behavioural and experimental finance; law and finance -Emerging economies: finance, audit committees, corporate governance -Islamic finance, accounting and auditing -Equity analysis and valuation, venture capital and IPOs -National GAAP and IASs compliance, harmonisation and strategies -Financial measurement/disclosure, and the quality of information reported -Accountability and social/ethical/environmental measurement/reporting -Cultural, political, institutional impact on financial measurement/disclosure -Accounting practices for intellectual capital and other intangible assets -Provision of non-audit services and impairment to auditor independence -Audit quality and auditor skills; internal control/auditing -Management accounting, control and /use of key performance indicators -Accounting education and professional development, accounting history -Public sector and not-for-profit accounting