Forensic Accountants’ Role in Evaluating the Adequacy of Internal Controls Systems in Nigerian Telecommunication Industry
Student: Khairullah Mohammed Ismail (Project, 2025)
Department of Accounting
University of Abuja, Abuja, Fct
Abstract
The study examined the forensic accountants’ role in evaluating the adequacy of internal controls systems in Nigerian Telecommunication Industry. The study adopted quantitative research design. Data collected were analyzed using frequency count, mean scores, correlation analysis and multilinear regression analysis to test all the hypothesis formulated. The study revealed that proactive fraud audits do play a significant role in evaluating the adequacy of internal control systems; Finding shows that there is significant relationship between fraud risk assessment and enhancement of internal control systems of telecommunication firms in Nigeria; and finding reveals that forensic accountants’ engagement has significant impact of the evaluation of internal control systems in the telecommunication industry. The study therefore recommended that management of telecommunication firms should institute mandatory quarterly proactive fraud audits to regularly assess the adequacy of internal controls in high risk areas. This will help detect control lapses promptly.
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For the full publication, please contact the author directly at: khairullahkalsina18@gmail.com
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Institutions
- University of Ilorin, Kwara State 400
- University of Jos, Jos, Plateau State 19
- University of Lagos 18
- University of Maiduguri ( - Elearning), Maiduguri, Borno State 3
- University of Maiduguri, Borno State 109
- University of Nigeria, Nsukka, Enugu State 269
- University of Port Harcourt Teaching Hospital, Port Harcourt , River State 5
- University of Port-Harcourt, Rivers State 174
- University of Uyo, Akwa Ibom State 206
- Usmanu Danfodio University, Sokoto, Sokoto State 245