UNIVERSITY OF UYO

FACULTY OF BUSINESS ADMINISTRATION

DEPARTMENT OF ACCOUNTING

QUESTIONNAIRE

Dear Respondent,

I am conducting a research on “Forensic Accounting and Fraud Detection in Akwa Ibom

State Ministry of Finance, Uyo, as part of a project work required by the University of Uyo
in partial fulfillment of the requirements for the award of a Bachelor of Science (B.Sc.)
Degree in Accounting.

This questionnaire is very important in obtaining data for the research. Thus, I crave your
valuable cooperation by completing this questionnaire to facilitate this research endeavour.

It is pertinent to emphasize that this study is purely an academic exercise; hence all
information provided herein shall be treated as confidential and used strictly for academic
purpose.

Thank you.

Udoh, Emmanuel Billy

Researcher
 This questionnaire is divided into two (2) sections: the first section is concerned with
some respondent’s personal data while the second section is concerned with questions
relating to the research topic: Forensic Accounting and Fraud Detection in the Akwa
Ibom State Ministry of Finance, Uyo.

Part One: Demographic / Respondent’s Personal Data

1. Your gender? Male Female

2. Age group?
a) Less than 20 [ ]
b) 20 – 30 [ ]
c) 31 - 40 [ ]
d) 41 – 50 [ ]
e) 50 and above [ ]

3. Which department of the Ministry do you work?

a) Administrative Department
b) Ministry of Finance Incorporated (MOFIN) Department
c) Finance and Supplies Department
d) Planning, Research and Statistics (PRS) Department
e) Computer Services (CS) Department
f) Office of the Accountant General (AG) Department
g) Others, please specify ………………………………….........

4. How long have you worked in this Ministry?

a) Less than five years [ ]
b) 5-10 years [ ]
c) Over 10 years [ ]

5. What is your educational level?

a) WASC [ ]
b) OND / NCE [ ]
b) HND/Equivalents [ ]
c) B.Sc. [ ]
d) M.Sc. [ ]
e) Others, please specify …………………............................
6. What is your status in the Ministry?
a) Management Staff
b) Administrator
c) Accountant
d) Chattered Accountant
e) Financial Analyst
f) Practicing Auditors (Internal and External)
g) Others, please specify ……………………………………
Part Two:
This part is divided into three (3) sections. Section one (1) contains questions about the
general knowledge of forensic accounting; section two (2), roles/relationship of forensic
accounting to fraud detection; section three (3), differences between forensic accountants and
external auditors.

Section One: General Knowledge of Forensic Accounting

S/NO. YES NO
1. Are you aware of forensic accounting? [ ] [ ]
2. Do you understand the concept of forensic accounting? [ ] [ ]
3. Are the services of forensic accountant engaged in the [ ] [ ]
Akwa Ibom State Ministry of Finance?

Section 2: Roles/Relationship of Forensic Accounting to Fraud Detection and

Prevention
Strongly Agree Agree Undecided Disagree Strongly Disagree
5 4 3 2 1
Please, the extent to which you agree to the 5 4 3 2 1

Following. Tick as appropriate.

4. Forensic accounting helps to detect, prevent and

control financial fraud, misappropriation of
[ ] [ ] [ ] [ ] [ ]
goods, fraudulent manipulation of accounts,
and identify reversible insider transaction.
5. Forensic accounting reduces the occurrence of
[ ] [ ] [ ] [ ] [ ]
fraud cases in the public sector.
6. Forensic accounting can be use to uncovered
diverted fraudulent practices [ ] [ ] [ ] [ ] [ ]
.
7. With the application of forensic accounting,
[ ] [ ] [ ] [ ] [ ]
management of public sectors are said to easily
maintain adequate and proper financial records
8. Forensic accounting is effective as a fraud
detection tool.
 Section 3: Differences between Forensic Accountants and External Auditors
Strongly Agree Agree Undecided Disagree Strongly Disagree
5 4 3 2 1
Please, the extent to which you agree to the 5 4 3 2 1
Following. Tick as appropriate.
9. Forensic accounting is more effective in the
area of fraud reduction, than traditional external [ ] [ ] [ ] [ ] [ ]
auditors.
10. Forensic accountants are specialized in fraud
detection, particularly in for successful criminal
[ ] [ ] [ ] [ ] [ ]
prosecution; able to work in complex regulatory
and litigation environment than external
auditors.
11. Failure of both internal and external auditors
have resulted to corporate fraud and most times
[ ] [ ] [ ] [ ] [ ]
corporate failure and poor corporate governance,
hence, the need for forensic accountants
12. Forensic accountants have helped to reduce
fraudulent activities in the Akwa Ibom State [ ] [ ] [ ] [ ] [ ]
Ministry of Finance, Uyo than external auditors.

13. External auditors will deliver more quality

financial assurance than forensic [ ] [ ] [ ] [ ] [ ]
acountants.

Could you provide any suggestions for the effective practice of forensic accounting in the
Akwa Ibom State Ministry of Finance, Uyo.

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THANKS FOR YOUR COOPERATION