Cite this article as: Mamidu, A. I., Ogunmola, D., Adewumi, B. D. & Ighodalo, E. E. (2025). Whistle-Blower Engagement and Integrity Management in Nigeria’s Public Sector: A Stakeholder Approach. Zamfara International Journal of Humanities, 4(1), 126-137. www.doi.org/10.36349/zamijoh.2025.v04i01.013.
WHISTLE-BLOWER ENGAGEMENT AND INTEGRITY MANAGEMENT
IN NIGERIA’S PUBLIC SECTOR: A STAKEHOLDER APPROACH
By
MAMIDU, Aruna Ishola
Department of Accounting
Achievers University Owo,
Ondo State Nigeria
And
OGUNMOLA, Dele
Department of Accounting
Achievers University Owo,
Ondo State Nigeria
And
ADEWUMI, Babafemi Damilola
Department of Accounting
Achievers University Owo,
Ondo State Nigeria
And
IGHODALO, Ehimare Edetan
Department of Accounting
Achievers University Owo,
Ondo State Nigeria
Abstract
The study examines the influence of whistle-blower engagement and
integrity management in Nigeria’s public sector particularly in the Federal
Ministries, Departments and Agencies (FMDAs) and proposes a stakeholder-led
process of whistleblower mobilization as a means to address financial fraud.
The study gathered data from 285 Heads of Department and accountants in FMDAs
within Ondo State, utilizing a survey research design. A purposive sample was
taken of those who had useful professional and administrative knowledge. A
regression analysis was performed to determine the impact of whistle-blowing
mechanisms, expert accountants, and internal control systems on integrity management in Nigeria’s public
sector. The results show that whistle-blowing mechanisms and internal controls
have a positive significant influence on integrity management in Nigeria’s
public sector with fight against financial fraud which play an important role
in fraud reduction. The findings further revealed that the role of expert
accountants was but not significant at 5% level of significant on the
achievement of good organizational transparency and accountability. The study
ultimately concluded that fraud cannot effectively be inhibited unless
whistle-blowing protections, enhanced internal controls, and professionalism
are all adopted in unison. The study recommended that government should
establish a protection safety for whistleblowers; improvement of internal
controls, and situating competent accountants within a larger context of compliance
and governance initiatives because all these mechanisms add to the
trustworthiness and responsiveness of anti-fraud mechanisms in public sector
institutions in Nigeria. The implication of the findings implies that
strengthening whistle-blowing mechanisms and internal controls is essential for
enhancing integrity management and combating financial fraud in Nigeria’s
public sector, thereby promoting greater transparency and accountability. The
study call on the government to prioritize institutional reforms and encourage
the general public’s confidence in public sector governance.
Keywords: Stakeholder approach, financial fraud, expert accountants,
whistle-blowing, internal control.
1.0 Introduction
In an
era where transparency is the bedrock of sustainable governance, whistle-blower
engagement stands as a courageous beacon against corruption. An Auditor‑General’s
report (covering 2020-2021) found over ₦197.7 billion paid irregularly by 32
MDAs in breach of procurement regulations. Highlights include ₦7.4 billion
awarded without tender procedures; ₦167.6 billion paid for contracts that were
never executed or were only partially done; and additional violations include
improper contract awards and missing approvals. These cases illustrate
large-scale financial misconduct within Nigerian MDAs, highlighting the urgent
need for accountability, better internal governance, and stricter enforcement
of financial regulations (Okafor et al., 2025; Bussey et al., 2024). Financial
fraud is committed either on operational or managerial grounds, and the
masterminds express themselves according to income levels (Chingwere et al.,
2025). Ogunfowora et al. (2022) state that cases of fraudulent behaviors have
been rather common lately mainly in emerging economies, financial institutions,
investors and the people have lost through scams. According to the idea
developed by Apalowowa et al. (2023a), fraud involves a deliberate and
concealed undervaluation of an asset to gain benefit out of the same in
individual or collective interests. The idea of legality on whistleblowing
itself originated in the Western world and led to the U. S Sarbanes Oxley Act
of 2002 requires corporations to offer whistle blower hotline access to employees
in an anonymous and confidential manner. Bussey et al. (2024) posited that “internal
control is conducted in an orderly manner by the management and employees of
the organization to ensure that sufficient material is reported accurately in
terms of financial reporting, laws, and regulations are followed among other
factors based on the performance and efficiency of the operation”. Corporate
governance is structures, process and rules which have been gained in the
process of making an effort to ensure that a firm is managed in a way which
fulfills towards achievement of the goals and interest of stakeholders (Awale et al.,
2025).
Apalowowa
et al. (2023b) argue that accountants are among the main in-gredi-ents that
retain the credibility of auditors in the auditing area which ensures the
generation of confidence of the general public in relation to the reliability
and integrity of the financial records that are presented by the clients.
Accountants need exposure to experience in the prevention of fraud and
traditional auditing is needed to ensure integrity of the auditors. As shown in
the case described several cases fail to follow their set pattern; this is
attributed to the following reasons (Bussey et al., 2024). There is also a
higher number of financial frauds; the accountants are also to be involved in
the process of investigations and sentencing started against the illegal
activities; their role in such a case is highly important (Okafor et al.,
2024). However, the greatest variation of N2.12 billion was realized within the
Rural Electrification Agency in Abuja. Enron, Arthur Andersen, and WorldCom are
the most widespread fraud scandals that jolted the business community, and due
to massive theft, there has been a worrisome erosion of the public confidence
in the finances of Nigerian federal MDAs and lack of reliance on the integrity
of the other departments by the heads of the departments and accountants. Major
irregularities in budgets have been revealed in the audits of Nigeria MDA
recently because expenses incurred on contracts through the unauthorised
payment that was done by a breach of the Financial Regulation Paragraph 2921(i)
2009 amounted to N7.39 billion. Hence, the study examines the influence of whistle-blower
engagement on integrity management in Nigeria’s public sector particularly in
the Federal Ministries, Departments and Agencies (FMDAs) and proposes a
stakeholder-led process of whistleblower mobilization as a means to address
financial fraud and closes the gap in the literature of existing empirical
studies.
2.0
LITERATURE AND THEORETICAL UNDERPINNING
2.1 Conceptual Review
2.1.1 Financial Fraud
Financial fraud refers to
intentional act of deception through financial activities in pursuit of
personal benefit or loss on a third party. Yahaya et al. (2024) assume that
financial fraud is an act of misstatement, concealment of material information,
manipulation of financial data to deceive investors, shareholders, banking
institutions and regulating authorities. Financial fraud can harm financial
systems seriously, including the trust in stakeholders. Financial fraud
negatively affects corporate governance, falsifies financial reporting, and may
trigger severe economic, reputational, and legal expenses among the offenders
(Apalowowa, 2025). Financial fraud is a broad category of criminal activities
that consists of embezzlement, insider trading, accounts falsification,
misappropriation of assets, and fraudulent financial reporting by both
perpetrators of fraud that encompass company managers and staff, and external
parties, such as auditors and investors (Apalowowa et al., 2025). With respect
to financial fraud organizations and regulatory bodies have formulated more
rigid compliance regimes like forensic accounting tools and techniques, as well
as elevated systems of auditing with is ever-changing and dynamic on how
financial fraud should be dealt with in this ever-changing world thus requires
a constant vigilance and an active stewardship to bring forth organizational
integrity and sustain financial transparency (Awale, et al., 2025; Bussey et
al., 2024).
2.1.2 Expert
Accountants
Okeke et al. (2024), expert accountant plays major role in
the trials that are conducted in courts in case of financial crimes,
litigations and compliance to regulations because they provide proofs and clarify
in the war against fraud cases. Expert accountants perform tests of anomaly and
irregularity in the financial statements that might cause suspicion of frauds
with the help of data analysis, making investigation on verification and audit
of financial reports, and interviewing as a means of seeking some traits of
fraud (Sibe & Kaunert, 2024).
2.1.3
Whistle-Blowers
A whistle
blower is a person who exposes wrong-doings, financial crimes, environmental
violations, workplace bullying or safety breaches in a broad range of an
organization to state agencies or any other associations (Ugwu, 2011).
Whistleblowers include either the staff, subcontractors and non-personnel who
possess personal knowledge of the malpractice (Sule, 2025). Whistle blower
refer to moral responsibility and ethical appeal provokes whistleblowing
because a conscience bear unlawful and harmful actions which one is engaged in
and which lead to the emergence of suspicious questions, remedial actions, and
changes to prevent further damage and the establishment of law (Yahaya et al.,
2024).
2.1.4
Mechanisms of Internal Controls
The proposed
internal control of Uchenna et al. (2025) is a formal procedure implemented by
the management and staff of the company to present a reasonable degree of
certainty regarding the achievement of objectives based on efficiency and
effectiveness of operation, good financial reporting, and the compliance with
the required laws and regulations. Sibe and Kaunert (2024) outline that the
primary objectives of internal control include the protection of assets, the
completeness, and accuracy of financial data and detection of errors, fraud,
and other irregularities. A good internal control system is formulated with
firm operation and other activities and practices. Probably, nothing is as
crucial an instrument a firm could have at its disposal as far as guaranteeing
that a firm is operating in line with its legalities and intentions (Apalowowa
et al., 2023b).
2.2
Theoretical Review
2.2.1
Moral Disengagement Theory
In 1986,
Albert Bandura developed the Moral Disengagement Theory. This theory assumed
that people were able to behave in a way that defined as unethical and immoral denying
their moral principles and even call a certain harmful activity excusable. The
theory assumes that the moral discomfort caused by the antisocial action
mitigated with the aid of the displacement of guilt, diffusion of
responsibility, dehumanization and endorse the cognition justification of the
wrongful conduct (Chingwere et al., 2025; Ogunfowora et al., 2022). Moral
disengagement is propagated by group processes and social contexts too; their
efficiency and execution makes people prone to justifications of
anti-constructive actions (Luo & Bussey., 2023). The critics believe that
Moral Disengagement Theory difficult to apply the theory of Bandura to large
cultural domains because the theory fails to offer an explanation on the
plasticity of moral structures within civilisations and societies ((Bussey et
al., 2024; Okeke et al., 2024; Okafor et al., 2024). The theory has had wider
application in the explanation of behaviour as diverse as the violent behaviour
to corporate deviance in different settings.
2.3
Empirical Review
Ali-Momoh et al. (2025) examine the strategic
forensic role of forensic accounting in combating environmental fraud and
enhancing the integrity of corporate financial reporting. This research,
performed via a systematic survey of 30 intentionally chosen professional
accountants at Afe Babalola University Ado Ekiti, Nigeria, produced noteworthy
results. Regression analysis indicates that fraud detection exerts a strong,
positive, and robust influence on the quality of financial reporting (β =
0.887, p < 0.001), hence confirming its role in improving transparency and
trust. However, fraud prevention techniques exhibit a minimal and insignificant
impact (β = 0.019, p = 0.891), indicating the need to modify the strategic
approach.
Apalowowa (2025) examined the correlation between
white-collar fraud and whistleblower investigations. The research employs a
survey methodology, collecting data directly from participants; the analysed
sample comprises 83 forensic auditors from southwestern Nigeria. The Census
Sampling Technique was employed for the selection of the entire population to
be studied. His findings indicate that although the effectiveness of forensic
audits is positively associated with whistleblowing, internal controls, and corporate
governance, none of these characteristics yielded statistically significant
outcomes at conventional criteria (p > 0.05). The z-statistic values of
1.2521 for corporate governance, 1.1783 for internal controls, and 1.1647 for
whistle-blowing suggest that the observed correlations are due to random
variation rather than authentic causal relationships.
Apalowowa et al. (2025) examined the prophylactic
function of the forensic auditor following the implementation of forensic
auditing. They employed purposive sample techniques in their research utilising
a survey approach grounded in a questionnaire. The target audience comprised
210 staff members from three state-owned colleges in Ondo State, specifically
those employed in the Departments of Audit (source: Attendance Register, 2025).
The study was performed with 120 senior personnel possessing ICAN and ANAN
qualifications. The findings of their research demonstrate that responsive
planning approaches lack statistical significance, but effective internal
control and robust managerial supervision are statistically significant, with
p-values of 0.0000 and 0.00105, respectively.
The quantitative findings were based on the research
conducted by Abraham et al. (2025), which sought to evaluate the impact of
perceived work alienation on the intention to whistleblow, with
religious-political orientation serving as a mediator and social value
orientation as a moderator. The study involved 263 Indonesian individuals,
comprising 131 men and 132 women, and was conducted as correlational predictive
research featuring mediation and moderation analysis. The standard deviation
was 5.47 years, while the mean age of the participants was 25.91 years. The
data suggest that the adverse impact of job alienation diminishes the
likelihood of whistleblowing intentions. The current study found that prosocial
social value orientation mitigates the inverse association between job
alienation and the desire to whistleblow, while religious-political orientation
does not significantly mitigate this inverse relationship as hypothesised.
Atmadja et al. (2024) examined the influence of internal control systems, compliance
with human resource regulations, and competency on accounting fraud within the
regional financial administration of Gianyar Regency, Indonesia. The
quantitative technique including informational analytical procedure offered in
the present research examined a survey questionnaire that was filled by the
employees of the local work unit in Gianyar Regency by employing the multiple
regressions. This study employs Non-Likelihood testing within the Purposive
Sampling technique, revealing that internal control systems, negative
regulatory compliance, and human resource capabilities all significantly
influence accounting fraud in the Gianyar Regency Provincial Work Unit.
Romero-Carazas (2024) discusses the accountant's role in adopting artificial
intelligence, utilising numerous sources and bibliometric analysis from Scopus.
The example documents were identified using Boolean operators and English terms
such as forensic, auditing, artificial, and intelligence. Subsequently, VOS
Viewer and Excel were employed for analysis. This research proposes three
aspects concerning accountants' interest in AI development: the
comprehensiveness of the topics addressed, the gravity of the offences
committed, and the source data involved. The FMDAs in Ondo State provide training
for their Department Heads and Accountants on new technologies, artificial
intelligence courses, and collaboration with diverse specialists to maintain
the highest levels of honesty and quality in their work. Odeyemi et al. (2024)
delineate the function of accountants in contemporary society and present
concepts about the implementation of digital strategies and new technology. It
is also a strong hint for forensic accountants to update their technologies to
address and combat contemporary fiscal crimes. The essence of the investigated
topics culminates in the assessment of employing blockchain, machine learning,
and artificial intelligence-driven data analytics in the procedural functions
of accountants. It indicates that economic crimes are continuously evolving;
therefore, forensic accountants must adapt to new methods and innovations for
tracking fraudsters who utilise internet media to commit such offences.
In their 2024 study, Olutimehin et al. examined the compliance practices of
corporate governance among Nigerian companies and identified deficiencies in
executive remuneration, board independence, and risk management, while noting
strengths in compliance policies, financial reporting, and board effectiveness.
It analyses the influence of social, cultural, and economic variables on
governance dynamics and advocates for firm and context-specific strategies that
address local business conditions in Nigeria. It asserts the necessity of
investing in stakeholder engagement processes that encompass communication,
collaboration, and the development of shared value, which will effectively
connect business objectives with the expectations of the populace.
Consequently, technology-enabled solutions can be used to facilitate feedback
loops and real-time communication among stakeholders, while online platforms
will be utilised to provide informed and participative comments.
Chidi et al. (2024) aim to determine the impact of
internal control on supermarket efficiency through measures such as division of
labour, time and leave reporting, firewall protection, regular updates of job
descriptions, documentation and record-keeping, and physical barriers to
unauthorised access. The research employed a quantitative methodology utilising
questionnaires as the research instrument. The study's population comprised all
192 employees of the main retail malls in Awka, Anambra State. The sample size
was determined using a formula established by Krejcie and Morgan (1970).
Multi-linear regression is utilised to determine the relationship between the
dependent variable and the independent factors. Their empirical findings
demonstrated that the components of the internal control system exerted varying
degrees of influence on operational effectiveness.
Okwuokei (2024) discusses the role of whistleblowers
in Nigeria combating corruption and advocates for the establishment of legal
protections and incentive mechanisms. The background information in
whistleblowing is twofold: it can be utilised to disclose irregularities and to
assess the risks faced by the whistleblower. Whistleblowers are vulnerable due
to the absence of protective legislation; they frequently face harassment,
intimidation, and even termination from their employment. The essay highlights
the necessity of enacting legislation such as the Whistleblower Protection Act
in the United States to provide adequate protection.
Yahaya et al. (2024) evaluate the efficacy of
whistleblowing policies in mitigating the severity of corruption in Niger
State. The research employed survey methodology, utilising questionnaires as
the data collection tool, and incorporated a mixed-methods approach,
integrating both qualitative and quantitative data formats. The respondents
selected for this study include workers from the following stakeholder groups:
government officials, whistleblowers, and civil society members in the State of
Niger. The uncomplicated random sample method was employed to obtain over 300
participants for the survey. The paper utilises a straightforward percentage,
means, rankings, and frequency count in a multiple regression analysis. The
whistleblower strategy has proven helpful in reducing corruption in Niger State
by promoting accountability and transparency within regional institutions.
Apalowowa et al. (2023) examined how auditor activities may affect fraud
investigation, prevention, and detection inside the State Pension Board in
Nigeria. Employed primary data methodologies to perform a survey-based study.
There were 186 employees aged from the State Pension Board in the three
selected states. The study employed stratified and census sampling methods,
with analysis conducted by Ordinary Least Squares Regression. Accountants are
essential in the investigation, prevention, and detection of fraud. The
findings established that internal audit and transparency and accountability
rules significantly influenced the prevention and detection of fraudulent
incidents.
Wokeh (2020) examined the impact of internal control
on the financial performance of Deposit Money Banks in Nigeria. The
triangulated methodology is employed for research purposes. The sample
population comprises two hundred and twenty (220) individuals randomly selected
from the thirteen (13) designated deposit money institutions. The hypothesis
was tested using multiple regression analysis facilitated by the statistical
software Stata12. The risk assessment exerted a positive albeit negligible
impact on the net profit margin of the listed deposit money banks in Nigeria,
whilst the control environment had a negative and insignificant effect.
2.4
Knowledge Gap
Enron, Arthur Anderson, and WorldCom
(Oluzimehin et al. 2024), Yahaya et al. 2024, Odeyemi et al. 2024; and
Apalowowa (2024) discussed the variation in literature on the role of
accountants as whistleblowers since investigation approaches to detecting anomalies
in Nigerian Federal MDAs help an individual comprehend some of the most notable
issues missing in past research studies and hence the current study furthered.
The prior research is primarily independent in its focus on white-collar crime,
whistleblowing, and forensic auditing. At the same time, this research
incorporates accountants' role and systems of whistleblowing as complementary
approaches within the Nigerian federal MDAs for fiscal anomaly detection and
avoidance that previous research has not addressed. By filling these gaps, this
study adds to the body of knowledge on how stakeholder orientation to
whistle-blower participation in fraud investigation enhances the financial
integrity of the Head of Departments and Accountants working in federal MDAs in
Ondo State, Nigeria.
3.0
Methodology
The study adopted a census sampling
technique to select all 285 accountants and heads of departments working in
federal Ministries, Departments, and Agencies (MDAs) in Ondo State, Nigeria.
This approach was deemed appropriate due to the manageable size of the
population and the need to capture comprehensive insights from every relevant
respondent within the targeted institutions. Ethical considerations were duly
observed in the course of the study. Participants were informed of the purpose
of the research and assured of the confidentiality and anonymity of their
responses. Their participation was entirely voluntary, with informed consent
obtained before administering the research instrument. The primary instrument
for data collection was a structured questionnaire designed to elicit accurate
and relevant responses. It was rated on a four-point Likert scale (Strongly
Agree = 4, Agree = 3, Disagree = 2, and Strongly Disagree = 1), which helped
quantify attitudes, opinions, and perceptions of the respondents in a
measurable form. To ensure the reliability of the instrument, a pilot test was
conducted and the resulting data subjected to internal consistency analysis
using Cronbach's Alpha, which confirmed that the questionnaire items were
reliable for data collection. Data gathered from the Likert scale responses
were analyzed using descriptive and inferential statistical tools and
regression analysis was utilised to determine the relationships between whistle-blower
engagement and integrity management in Nigeria’s public sector.
Data Analysis
Table 1 presents the result of multiple
regression analysis of whistle-blower stakeholder strategies and integrity management
in Nigeria’s public sector. The results indicated existence of a
statistically significant relationship as supported by the F-statistic value of
15.325 and the Prob(F-statistic) value of 0.0000, which shows that stakeholder approach
to whistle-blower engagement and integrity management in Nigeria’s public
sector was significant at the 1% level. An R-squared of 0.5614 indicates that the study accounts for
about 56.14% of the variation in combating financial fraud. Adjusted R-squared
of 0.5410 also supports the strength of the findings, considering the number of
predictors entered. The coefficient (0.4092, p = 0.0046) of whistle-blowing
indicates that effective whistle-blower mechanisms play a crucial role in
assisting in combating financial fraud. Financial fraud (0.6321, p = 0.0032)
significantly interacts with other predictors, having a strong positive
correlation with the success of stakeholder action. The expert accountant with coefficient
(0.5510, p = 0.0621) is not statistically significant at the 5% level. Internal
Control Mechanisms (0.5432, p = 0.0010) are very significant at the 1% level.
Robust internal checks and balances are essential components of fraud
prevention solutions for stakeholders. The Durbin-Watson statistic of 1.3821 is
somewhat lower than the ideal value of 2 and can indicate a positive outcome. The insignificance for expert
accountants was ascribed to various crucial issues. Initially, the
implementation of specialised accountants within MDAs restricted in extent,
inadequately incorporated into whistle-blowing mechanisms and hindered by
institutional obstacles such as bureaucratic delays, corruption, and
insufficient autonomy. Moreover, professional accountants encounter ethical
dilemmas and systemic pressures that undermine their ability to behave independently
commence fraud investigation. The function of specialist accountants eclipsed
by more immediate, enforceable measures such as whistleblower protections and
internal controls, which seem to be more actively employed and institutionally
reinforced inside the public sector framework.
The practical implication of the findings are substantial to policymakers and
anti-fraud strategists that dependence solely on professional skills, absent
structural empowerment and autonomy are factors. Consequently, greater emphasis
should be placed on integrating accountants into a framework of responsibility
that enhances their efficacy, granting legal protection, improving access to
fraud-reporting mechanisms, and preserving ethical autonomy necessity of
enhancing whistle-blower frameworks and internal controls, which have
demonstrated greater statistical significance in fostering honesty.
Table
1: Relationship between Stakeholder Approaches to Whistle-Blower
Engagement and Integrity Management in Nigeria’s Public Sector
|
Variable |
Coefficient |
Std.
Error |
t-Statistic |
P-value
|
|
C |
0.7214 |
0.2019 |
1.6132 |
0.1245 |
|
FINANCIAL_FRAUD |
0.6321 |
0.1121 |
2.7631 |
0.0032 |
|
WHISTLE_BLOWING |
0.4092 |
0.0205 |
3.5343 |
0.0046 |
|
EXPERT_ACCTs |
0.5510 |
0.1031 |
1.2349 |
0.0621 |
|
INTERNAL_CON_MECH |
0.5432 |
0.0434 |
1.1421 |
0.0010 |
|
R-squared |
0.5614 |
Mean dependent var |
3.0625 |
|
|
Adjusted R-squared |
0.5410 |
S.D. dependent var |
0.0763 |
|
|
S.E. of regression |
0.3134 |
Akaike info criterion |
-0.0692 |
|
|
Sum squared resid |
3.6093 |
Schwarz criterion |
0.0714 |
|
|
Log likelihood |
6.2120 |
Hannan-Quinn criter. |
-0.0534 |
|
|
F-statistic |
15.325 |
Durbin-Watson stat |
1.3821 |
|
|
Prob(F-statistic) |
0.0000 |
|
|
|
|
|
|
|
|
|
Source: Authors’ Computation (2025)
4.2 Discussion of Findings
Implication of Findings
The study is
the importance of establishing a comprehensive fraud management system which
spans policy, people, and structural controls to encouraged and
institutionalise whistle-blower protection, make a commitment to continuous
internal control improvement, and invest in professional accountants, who are
situated in compliance and governance contexts to enhance their contributions
to anti-fraud endeavour and financial accountability.
Conclusion
Based
on the study's findings, the study concluded that tools such as
whistle-blowing, internal controls, and expert accountants are all important in
helping to prevent and detect organizational financial fraud; Corruption
persecution policies are of great system in uncovering fraud as well as acting
as a disincentive for offenders when adequately protected and incentivized; and
good accountants are generally a positive influence in anti-fraud initiatives,
without proper supporting structure and institution role reinforcing the
argument for a comprehensive fraud management system.
Recommendations
The
study recommended that; organizations should strengthen and entrench the
process for whistle-blowing through the enactment of policies that protect
confidentiality, safety and legal support to the whistle-blower; Strengthening
internal controls to close exploitable gaps by fraudsters should be part of an
on-going process of continuous improvement of the fraud risk management system,
rather than something done once a fraud incident occurs; and stakeholders
should seek to hire and train accountants with existing expertise, and then
situate these accountants within larger structures of compliance and governance
to be most effective.
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