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Abstract

This article empirically investigated proactive financial statement fraud detection techniques 30 among nongovernment organisations in the eThekwini region, South Africa. The data for this thesis was gathered from 87 staff via the use of a mixed research method with knowledgeable individuals in the field of fraud risk management. SPSS used descriptive statistics analysis while all the interview questions were analysed using conventional thematic analysis via NVivo. Robustness analysis was entirely performed using AMOS for CFA was used to estimate statistical models. SEM simultaneously estimated the link between detective financial statement fraud practices. The study’s results and findings of both the questionnaire and interviews reflected statistically significant agreement that NGOs should use proactive forensic auditing techniques in order to detect financial statement fraud among NGOs in the eThekwini region of South Africa.

Keywords

NGOs proactive forensic auditing financial statement fraud fraud risk management fraud risk indicators.

Article Details

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author Biographies

Jean Damascene Mvunabandi, School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa

Jean Damascene Mvunabandi is a Ph.D. in accounting/auditing sciences at University of KwaZulu Natal, and is excited to focus specifically on forensic auditing and accounting, he has over 8 years of accounting and business education experience. He is passionate about imparting knowledge to students. He is a member of the following professional bodies: Certified Fraud Examiners (Associate), Certified Business Advisor.

Data analyst using widely accepted statistical tools and software such SPSS, Analysis of movement structures (AMOS) and NVivo. Particular interest in academia, he has supervision experience of accounting postgrad students, he has demonstrable ability to facilitate online teaching. He is also passionate about research and teaching, and the following are his interest areas:

  • Accounting
  • Auditing and Forensic auditing,
  • Financial Mathematics,
  • Business management, Business environment and business risk management,
  • Financial Decision Analysis,
  • Theoretical and field study of accounting,
  • Theoretical and field study of financial accounting
  • Theoretical and field study of forensic auditing techniques,
  • Theoretical and field study of fraud risk management
  • Theoretical and field study financial performance.   

Academic Qualifications

  • PhD in Accounting sciences (UKZN)
  • Master of Commerce in Accounting Sciences (UKZN) 
  • Bachelor of Commerce with honours   in Accounting Sciences (UR)

Bomi Cyril Nomlala, School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa

Senior Lecturer (PhD) University of KwaZulu-Natal, School of Accounting, Economics and Finance 

Harold Patrick, School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa

Senior Forensic Specialist (Ph.D.)

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