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首页> 外文期刊>International Journal of Finance and Accounting >Implementing the Use of Auditing Skills to Identify and Avert Situations which could Lead to Frauds being Perpetrated
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Implementing the Use of Auditing Skills to Identify and Avert Situations which could Lead to Frauds being Perpetrated

机译：实施审计技能的使用来识别和避免可能导致欺诈的情况

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The study dwelt, on the effectiveness of forensic auditing in identifying and averting situations which could lead to frauds being perpetrated. The study sought find out to what level the forensic auditors are able to fulfill this mandate and investigate problems that hinder forensic auditors to make progress in their operations in developing countries with special reference with Nigeria. It also established the role of forensic auditing in banking operations. The internationally recognized audit procedures used in detecting and investigating these frauds were discussed. In conclusion, forensic auditors must be capacitated materially and technically to improve their effectiveness. In addition, the forensic auditors should create a constituted body that serves their - interests and regulate the activities just like any other profession.
机译：该研究探讨了法医审计在识别和避免可能导致欺诈的情况下的有效性。该研究试图找出法医审计师能够在多大程度上完成这项任务，并调查与法医审计师有关的问题，这些问题阻碍了法医审计师在发展中国家的业务发展。它还确立了司法审计在银行业务中的作用。讨论了用于检测和调查这些欺诈的国际认可的审计程序。总而言之，必须对法务审计师进行实质性的技术培训，以提高其效率。此外，法务审计师应建立一个为自己的利益服务的机构，并像其他职业一样规范活动。

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