The practicality of forensic auditing techniques to detect non-government organisations’ financial statement fraud in South Africa using a proactive approach

Sep 2, 2026

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This article empirically investigates proactive financial statement fraud detection techniques among nongovernment organisations in the eThekwini region of South Africa. Data from 87 staff were collected through a mixed-method approach involving knowledgeable fraud-risk-management participants. Descriptive statistics were generated using SPSS, questionnaire and interview data were analysed via thematic analysis, and robustness checks were performed with AMOS CFA and SEM. Results indicate statistically significant agreement that NGOs should adopt proactive forensic auditing to detect financial statement fraud.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages12

Reading Time30 min

AccessFree to download

ARTICLE INFO

Abstract

Methods and Analyses

Data collection

Data analysis (SPSS, NVivo, AMOS CFA, SEM)

Findings

Questionnaire results (descriptive statistics)

Citation frequency of techniques

| Jurnal Akuntansi dan Auditing Indonesia
[https://journal.uii.ac.id/JAAI](https://journal.uii.ac.id/JAAI) | | | --- | --- | | The practicality of forensic auditing techniques to detect non-government orgnaisations’ financial statement fraud in South Africa using a proactive
approach
Jean Damascene Mvunabandi1*, Bomi Cyril Nomlala2, Harold Patrick3
1,2,3School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa
*Corresponding author [email: mvuna2020@gmail.com](email: mvuna2020@gmail.com) | | | ARTICLE INFO | ABSTRACT | | Article history: Received 2022-03-07 Accepted 2022-06-22 Published 2022-08-04 | This article empirically investigated proactive financial statement fraud detection techniques 30 among nongovernment organisations in the eThekwini region, South Africa. The data for this thesis was gathered from 87 staff via the use of a mixed research method with knowledgeable individuals in the field of fraud risk management. SPSS used descriptive statistics analysis while all the interview questions were analysed using conventional thematic analysis via NVivo. Robustness analysis was entirely performed using AMOS for CFA was used to estimate statistical models. SEM simultaneously estimated the link between | | Keywords:
proactive forensic auditing | | | techniques, financial statement | detective financial statement fraud practices. The study’s results and findings of both the | | fraud, fraud risk management, nongovernment organisations, fraud risk indicators and red flags | questionnaire and interviews reflected statistically significant agreement that NGOs should use proactive forensic auditing techniques in order to detect financial statement fraud among NGOs in the eThekwini region of South Africa. | | DOI: | | | [https://doi.org/10.20885/jaai.vol26.i](https://doi.org/10.20885/jaai.vol26.i)[ss1.art8](ss1.art8) | | | Item | Questionnaire Items | Descriptive statistics | | | --- | --- | --- | --- | | | | Mean | Std.
Deviation | | 1 | Proactive forensic audits can guarantee prompt detection of fraud | 4.48 | .874 | | 2 | Proactive forensic audit can help in detecting financial statement fraud | 4.22 | .655 | | 3 | Lifestyle audits would assist forensic investigations | 4.02 | .940 | | 4 | Proactive forensic auditing is a novel model used in South Africa for detection of fraud in NGOs | 4.21 | .794 | | 5 | Proactive forensic audits can safeguard assets from unauthorised use | 4.17 | .838 | | 6 | Proactive forensic audits build sound internal audits to detect fraudulent claims | 4.20 | .760 | | 7 | Proactive forensic audits can enhance strategic detection of fraud | 4.18 | .815 | | 8 | Proactive forensic audits can enhance fraud risk awareness | 4.33 | .872 | | 9 | Proactive forensic audits can detect, deter, and mitigate fraud in NGOs | 4.24 | .762 | | 10 | Proactive forensic audits can help in reviewing weak internal audits | 4.20 | .875 | | 11 | Proactive forensic audits can help to build stronger financial reporting | 4.23 | .788 | | 12 | systems
Proactive forensic audits can help to address the weaknesses of internal controls | 4.25 | .810 | | 13 | Proactive forensic audits can guarantee stronger financial management | 4.43 | .772 | | Techniques | Frequency of citation | | | --- | --- | --- | | | Count | Weighted% | | Proactive forensic audit techniques help in reviewing financial reports | 10 | 96% | | Proactive forensic audit techniques help in analysing financial data to detect the value of stolen assets | 10 | 96% | | Proactive forensic audit techniques help in the detection and prevention of | 10 | 96% | | deliberate misapplication of accounting principles, policies and procedures used to measure, recognise, report, and disclose business transactions | | | | Proactive forensic audit techniques help to conduct financial trend analysis to detect financial statement fraud/fraudulent activities | 10 | 96% | | Surprise forensic audits on red flags are an

FAQs

What is the study focused on?

The study examines how proactive forensic auditing techniques can be used to detect financial statement fraud by nongovernment organisations in South Africa’s eThekwini region.

How was the research data collected and analysed?

Data were gathered from 87 staff using a mixed research method. SPSS supported descriptive statistics, interview questions used thematic analysis via NVivo, and robustness analysis used AMOS CFA with SEM to estimate statistical relationships.

What do the questionnaire results indicate about proactive forensic auditing?

Questionnaire and interview findings show statistically significant agreement that NGOs should use proactive forensic auditing techniques to detect financial statement fraud in the eThekwini region.

Sep 2, 2026

Upload by Rowan