Samuel U. Iyuwa

THE RELATIONSHIP BETWEEN RELIGIOSITY AND PREVENTION OF EMPLOYEE-RELATED FRAUD IN PLATEAU STATE’S WORKPLACE

The study examined the the relationship between religiosity and prevention of employee-related fraud in Plateau State’s workplace. This study adopted and developed the Big Four Religiosity Dimensions model into fraud management for the prevention of fraud in the Nigerian workplace. Statistical Packages for Social Science (SPSS 26) was used to analy...

EFFECT OF INTERNAL AUDIT QUALITY ON THE FINANCIAL ACCOUNTABILITY OF THE MINISTRY OF FINANCE, PLATEAU STATE, NIGERIA

This study examined the effect of internal audit quality on the financial accountability of the Ministry of Finance, Plateau State, Nigeria. This study adopted a descriptive survey research design, targeting a population of 528 staff across key departments of the Ministry of Finance, Plateau State. Using the Taro Yamane formula, a sample of 228 res...

The Role of Forensic Accounting in Fraud Control in the Nigerian Public Sector: Risk Assessment Practices.

Fraud remains a pervasive issue within the Nigerian public sector, undermining governance, service delivery, and public trust. Traditional audit mechanisms have proven insufficient in identifying and mitigating sophisticated fraudulent schemes. This study investigates the role of forensic accounting in fraud control, focusing specifically on risk a...