期刊名称：The Journal of Sustainable Development in Africa (JSDA)
电子版ISSN：1520-5509
出版年度：2009
卷号：10
期号：4
出版社：Institute of Sustainable Development in Africa
摘要：The study dwelt on the effectiveness of forensic auditing in detecting, investigating, and preventing bank
frauds. The study sought to find out to what level the forensic auditors are able to fulfill this mandate
and investigate problems that hinder forensic auditors to make progress in their operations in
developing countries. It also established the role of forensic auditing in banking operations.
Questionnaires, personal interviews, and document review are the methods that were used to obtain
data for this study. A sample of thirty forensic auditors was used from thirteen commercial banks, four
building societies, and four audit firms in Zimbabwe. It was found that the forensic auditing departments
suffer from multiple challenges, amongst them being the lack of material resources, technical know how,
interference from management, and unclear recognition of the profession. Types of bank fraud were
identified. The internationally recognized audit procedures used in detecting and investigating these
frauds were discussed. In conclusion, forensic auditors must be capacitated materially and technically
to improve their effectiveness. In addition, the forensic auditors should create a constituted body that
serves their interests and regulate the activities just like any other profession.
