“Conceptualizing Fraud Risk Signaling in External Audit Engagements.”
Country of Study
South Africa
Institution
University of South Africa
Expected Year of Completion
2025
Thematic Area
Business, Trade and the Economy
Education
Navitha holds a Master of Commerce (MCOM) in Accountancy from the University of KwaZulu-Natal in South Africa, completed in December 2017. She is currently pursuing her PhD in Auditing at the University of South Africa in Pretoria, where she is in her second year and expected to complete her PhD in September 2025. She serves as an Associate Professor at the University of Cape Town in South Africa.
Research Summary
Navitha’s research focuses on developing a data-driven framework for fraud risk signaling in external audits. Current auditing practices lack structured frameworks for detecting fraud risk signals, and existing research largely overlooks real-world auditor experiences. This study aims to fill that gap by exploring how auditors in South Africa identify and respond to fraud risk signals. Through qualitative interviews with audit professionals, the research seeks to develop a grounded theory-based framework to improve fraud detection practices, promoting transparency and financial integrity, particularly in the African context. Ultimately, the findings will contribute to enhancing audit practices and strengthening financial systems in developing economies.
