Appendix
Questionnaire
School of Postgraduate Studies
Enugu State University of Science and
Tech
Accountancy Department
Enugu State
Dear
Sir/Madam,
This questionnaire is meant to
generate data for a regressional analysis in other words, it is to elicit
information regarding the relevance of forensic accountants in detecting and
preventing fraud in your organization.
Please complete the questionnaire by
given a corresponding answers to the questions asked to the best of your
opinion and understanding and be rest assured that all information received or
given by you will be treated with utmost confidence.
Personal Data
i. Name:_____________________________________________
ii. Sex:_______________________________________________
iii. Age:_______________________________________________
iv. Qualification:
________________________________________
v. Position:____________________________________________
Section A
1. Is forensic system new in Nigeria? (A)
Yes (B) No (C) No Idea
2. Is
there need for the services of a forensic accountant to be employed in your
organization (A) Yes (B) No (C) No Idea
3. Has
forensic accountants helped in detecting and preventing fraud (A) Yes (B) No
(C) No Idea
4. Do you
think that forensic accountants are annalistically minded and inquisitive as
people say (A) Yes (B) No (C) No Idea
5. Do you
believe that the money paid to a forensic accountant is equivalent to the
services rendered by him (A) Yes (B) No (C) No Idea
6. Forensic
accountant is different from the traditional auditor (A) Yes (B) No (C) No
Idea
7. Do you
believe that a forensic accountant who is not affected by the limitations of
the audit process is in a better position to discover fraud and thus bridge the
expectation gap between the auditor and investors (A) Yes (B) No (C) No
Idea
8. Is
there need for a forensic accountant to possess a sense of urgency and
commitment (A) Yes (B) No (C) No Idea
9. Do you
believe that the use of a forensic accountant in an audit will increase the
cost of the audit (A) Yes (B) No (C) No Idea
10. The
benefits of using forensic accountant, however, outweigh their costs (A) Yes
(B) No (C) No Idea
11. The
forensic accountant in Nigeria is up to a hard job because of the high rate of
dishonesty in the country (A) Yes (B) No (C) No Idea
12. How did
hear about forensic accounting (a) internet (b) radio/TV (c) Print media (d)
Textbooks/journals
13. Do you
believe that employing a forensic accountant would make some positive impact on
the detection and prevention of fraud in your organization.
14. The
knowledge of forensic accountant by accountants and auditors in your
organization will make some positive impact on the nations fight against fraud
and embezzlement (A) Yes (B) No (C) No Idea
REFERENCING
Anwar,
N. (2008). “Forensic Accounting: A Dynamic tool for Combating Corruption”. The
Financial Express, I –I Dhaka.
Bologna,
G. J., & Lindquist, R. J. (1987). Fraud Auditing and Forensic Accounting
New Jersey: New Tools and Techniques. New Jersey: Wiley Publishers (Chpt 3).
Buckhoff,
& Schrader, R. (2000). “The Teaching of Forensic Accounting in the United States”. Journal of Forensic
Accounting.1(1),135 – 146.
Chariri,
A. (2007). “The Relevance of Forensic Accounting in Detecting Financial Frauds”. Journal Orgamisasi dan
managem, 3 (2), 81-88
Crubley,
D. (2003). “What is Forensic Accounting”. (online) Available: www.edwardspub.com.
Emma,
I. O., & Okoro, S. C. (2001). “Forensic Accounting and Audit Expectation
Gap – the Perception of Accounting Academics”.
(online) available: www.ssrn.com.
Kasum,
A. S. (2009). “The Relevance of Forensic Accounting to Financial Crimes in Private and Public Sectors of Third World Economics: A study from Nigeria”.
Proceedings of the 1st International
Conference on Government Fraud Ethics and Social Responsibility. Illorin, Nigeria pp.11-13.
Kleyman,
T. (2006). “A course in Forensic Accounting”. (unpublished honors College Theses, 40.) (online)
Available:
www.digitalcommons.pace.edu/honorscollege_theses/40