Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/329621 
Year of Publication: 
2022
Citation: 
[Journal:] ACRN Journal of Finance and Risk Perspectives (JOFRP) [ISSN:] 2305-7394 [Volume:] 11 [Year:] 2022 [Pages:] 105-119
Publisher: 
ACRN Oxford Research Network, Oxford
Abstract: 
This study is designed to investigate the role of proactive forensic auditing techniques in preventing fraudulent activities among NGOs in the eThekwini region. The population of this study comprised 87 knowledgeable staff in the field of fraud risk management and auditing selected from 30 NGOs. Primary data was gathered using an online questionnaire and semi-structured interviews. Quantitative data were analysed with the aid of SPSS version 27, while NVivo12 assisted in thematically analysing all interview questions. Analysis of movement Structures (AMOS version 27) was also used to estimate statistical models. Empirical findings proved that a proactive approach to forensic auditing techniques could hugely assist in preventing fraudulent activities among non-government organisations in the eThekwini region, South Africa. Relying on these empirical findings, this study proposes a model for proactively preventing financial and economic crimes in NGOs. This study contributes to the current body of knowledge and further contributes to fraud risk management in NGOs. This study has also provided a very robust plan for future researchers.
Subjects: 
Fraud risk management
Proactive forensic auditing techniques
Financial statement fraud
Non-Government Organisations
Financial statement fraud prevention
JEL: 
G40
G55
H80
H83
K13
L31
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-sa Logo
Document Type: 
Article

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