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.
Keywords
For the full publication, please contact the author directly at: khairullahkalsina18@gmail.com
Filters
Institutions
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 142
- Delta State Polytechnic, Ogwashi-Uku, Delta State 11
- Delta State Polytechnic, Otefe, Delta State 13
- Delta State University, Abraka, Delta State 139
- Ebonyi State University, Abakaliki, Ebonyi State 17
- Edo University, Iyamho, Edo State 10