IMPACT OF FORENSIC AUDITORS ON CORPORATE GOVERNANCE FOR SUSTAINABLE DEVELOPMENT IN NIGERIA
Abstract
The incessant financial Fraud resulting in corporate collapse and the failure of the statutory audit to detect and prevent fraudulent activities which have led to the impoverishment of investors has given rise to the need for forensic auditors. In view of the above, this paper considers the role of forensic auditor on corporate governance. The study is theoretical research which is considered the roles of forensic auditors in combating fraudulent activities, distinction of forensic auditor and statutory auditor, characteristics of a forensic auditor and impact of forensic auditors on corporate governance. From studies carried out, this paper concludes that forensic auditors having improved management accountability, strengthened external auditor independence and assisting audit committee members in carrying out their oversight functions by providing them assurance on internal audit report have impacted positively on corporate governance thereby reducing corporate failure and impoverishment of investors.
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Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT
ISSN: 1596-9911
This article appears in our peer-reviewed academic journal
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