REVIEW ON CHARACTERISTICS AND SKILLS OF FORENSIC ACCOUNTANTS: EFFECTS ON FINANCIAL FRAUD CONTROL AND SUSTAINABILITY
Keywords:
: Characteristics, Core Skills, Forensic Accountants, Financial Fraud ControlAbstract
The rate at which certified public accountants and other professionals are drifting to providing forensic accounting services suggest the need for providing insight and training on the requisite characteristics, core and enhanced skills needed to qualify individuals as forensic accountants. In this regard, forensic accountants’ skills are accessible to be well designed and appropriate for effective financial fraud control. It appears that there are quality identified skills and characteristics of forensic accountants that would make forensic accountants competent, however, forensic accountants would fail in their functions where these skills and traits/characteristics do not reflect in them. The skills set required in one area can leverage skills and abilities while working on a different assignment. Hence, this study carried out a desktop research on the investigate skills and characteristics and sustenance of forensic accountant. It was suggested that institutions of learning should design curriculum that will train, assess and grade prospective forensic accountants in character and learning in order to sustain amongst other measures, forensic accounting career.
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