Audit sampling strategies and frauds: an evidence from Africa

Purpose This paper aims to investigate how professionals such as accountants, auditors, senior civil servants and academics perceive the use of audit sampling strategies adopted by increase detection rates frauds corruption within public sector in Africa. It also examines respondents’ perceived values regarding reasons for committing frauds, types fraud corruption, well aspects tackle frauds. Design/methodology/approach research uses non-parametric statistics logistic regression analyse opinions state Africa (particularly Tunisia non-Tunisia countries), common factors behind people including on (non-random random) examine instances corruption. Findings The findings indicate that most respondents prefer non-probabilistic rather than more robust random systematic detect In addition, although there are some minor statistical differences between countries terms skimming rampant Africa, overall do not significantly differ from other fraud, auditing used Research limitations/implications serves an analytical exploratory study instigate further combat Originality/value There few or non-existent studies investigating application countries, particularly non-random fraudulent activities Correspondingly, this carries strategic implications accountants auditors successfully