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SECTION A: DEMOGRAPHIC INFORMATION Please tick (?) the appropriate option. Gender: ? Male ? Female Age: ? 18–25 ? 26–35 ? 36–45 ? 46–55 ? 56+ Educational Qualification: ? OND/NCE ? HND/B.Sc ? M.Sc/MBA ? PhD ? Others Current Position: ? Accountant ? Auditor ? Finance Manager ? Compliance Officer ? Other: _______ Years of Work Experience: ? Less than 5 years ? 5–10 years ? 11–15 years ? Above 15 years Industry Sector: ? Oil & Gas ? Manufacturing ? Banking ? Telecom ? Other: _______ SECTION B: Please tick (?) the appropriate option 5=Strongly Agree, 4= Agree, 3=Neutral, 2=Disagree, 1= Strongly Disagree Asset Misappropriation S/N Statement 5 4 3 2 1 1 Employees in my organization have access to cash or assets with limited oversight 2 There have been reported or suspected cases of inventory theft or cash diversion 3 Fraudulent payroll and expense reimbursement claims are common in our firm 4 Weak controls over physical assets encourage misappropriation Financial Statement Fraud S/N Statement 5 4 3 2 1 5 Financial statements are sometimes manipulated to meet performance targets 6 Revenues or expenses have been intentionally misstated in past reports 7 Management pressures accounting staff to alter reports 8 There is limited transparency in the company’s financial reporting practices Employee Collusion and Management Override S/N Statement 5 4 3 2 1 9 Collusion among employees undermines the effectiveness of internal controls 10 Senior management can override controls for personal or organizational advantage 11 Fraudulent activities are often concealed by top executives 12 Internal audits are sometimes influenced or suppressed by management. Liquidity Position S/N Statement 5 4 3 2 1 13 The company has experienced cash flow challenges due to financial irregularities 14 Fraud-related losses have negatively affected the firm’s ability to meet obligations 15 The company’s liquidity ratio has declined over recent reporting periods 16 Fraud has made it difficult for the company to access short-term financing. Profitability Trends S/N Statement 5 4 3 2 1 17 Financial fraud has impacted the firm’s profitability over the last 3 years 18 Misreporting of revenue or expenses has led to distorted profit figures 19 Persistent fraud has contributed to business losses. 20 Fraud-related financial inconsistencies have discouraged investors and shareholders. |
