Financial Audit or Forensic Audit? Government Sector Panorama

Rajat Deb

Indian Journal of Corporate Governance, 2018, vol. 11, issue 2, 135-158

Abstract: Abstract The study has been motivated to assay the selective stakeholders’ perceptions on whether the government financial audit has been converted into forensic audit. Adopting a cross-sectional study design with survey strategy through a self-administered interview schedule with a 50-item inventory, data has been collected from randomly chosen 120 sample respondents having equal representations from two groups—current and retired government employees and businessmen of Tripura. The significant statistical results have concluded that corruption and accounting slacks have important impacts on the government audits, and the latter if used in an appropriate manner are likely to detect frauds and catalyse in bringing accounting reforms.

Keywords: Government audit; forensic audit; survey; fraud; India (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ijcgvn:v:11:y:2018:i:2:p:135-158

DOI: 10.1177/0974686218806724

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