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DC Field | Value | Language |
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dc.contributor.author | Newman, Wadesango | - |
dc.contributor.author | Tshuma, Zibusiso | - |
dc.contributor.author | Sitsha, Lovemore | - |
dc.date.accessioned | 2023-10-11T05:10:39Z | - |
dc.date.available | 2023-10-11T05:10:39Z | - |
dc.date.issued | 2023 | - |
dc.identifier.citation | Newman, W., Tshuma, Z., & Sitsha, L. (2023). An analysis of effects of forensic auditing in detecting fraud in state owned enterprises : a case study of ZESA. Journal of Accounting, Finance and Auditing Studies, 9(3), 85-107. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/113761 | - |
dc.description.abstract | PURPOSE: In order to ensure effectiveness in State Owned Enterprises, (SOE) forensic auditing significantly plays a huge role in the detection and prevention of fraud. State owned Enterprises play a big role in any country as they provide commercial services or activities to the public. Their business involves transacting huge sums of money in their day to day operations. The state has significant control through full, majority, or significant minority ownership. There are fraudulent activities occurring in these enterprises as a result of poor controls in these organizations, hence forensic auditing plays the role. The purpose of the study was to examine how forensic auditing services aid in fraud detection in State Owned Enterprises. | en_GB |
dc.description.abstract | METHODOLOGY: Quantitative research methodology was adopted and questionnaires were used to collect data. | en_GB |
dc.description.abstract | FINDINGS: The results indicated that forensic auditing has a significant positive correlation relationship in fraud detection in SOEs. | en_GB |
dc.description.abstract | ORIGINALITY/VALUE: Forensic auditing although used by ZESA, is not being effectively implemented to detect and prevent fraud. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Istanbul Business Academy | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Forensic accounting | en_GB |
dc.subject | Fraud -- Prevention | en_GB |
dc.subject | Government business enterprises | en_GB |
dc.subject | Accounting fraud | en_GB |
dc.title | An analysis of effects of forensic auditing in detecting fraud in state owned enterprises : a case study of ZESA | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.32602/jafas.2023.025 | - |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 9, Issue 3 Journal of Accounting, Finance and Auditing Studies, Volume 9, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS9(3)A5.pdf | 430.66 kB | Adobe PDF | View/Open |
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