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FINANCIAL ECONOMICS

Application of forensic accounting techniques in the South African banking industry for the purpose of fraud risk mitigation

, &
Article: 2153412 | Received 30 Jul 2022, Accepted 27 Nov 2022, Published online: 16 Feb 2023

Figures & data

Figure 1. Wide fraud risk assessment and response rate.

Source: KPMG (Citation2019:16)
Figure 1. Wide fraud risk assessment and response rate.

Figure 2. Research design.

Source: Authors’
Figure 2. Research design.

Table 1. Chi-square and fischer’s exact tests for the possible causes of cyberfraud

Table 2. Possible causes of cyberfraud

Figure 3. The identified possible causes of cyberfraud.

Source: Survey
Figure 3. The identified possible causes of cyberfraud.

Table 3. The statistical analysis of the possible causes of cyberfraud

Figure 4. Cause - effect diagram of the possible causes of cyberfraud.

Source: Authors’
Figure 4. Cause - effect diagram of the possible causes of cyberfraud.

Figure 5. Cross tabulation chart for fraud risk assessment and management with respect to effective forensic accounting application.

Source: Survey results obtained from SPSS
Figure 5. Cross tabulation chart for fraud risk assessment and management with respect to effective forensic accounting application.

Table 4. Forensic accounting technique implementation for risk assessment and management