Table 2 provides the results of the questionnaire (Appendix 1) indicating the descriptive statistics of each item
computed from the responses to the items. As can be seen from the table, “forensic accounting improves the
design of internal control system” has mean and standard deviation of 4.6 and 0.49. Furthermore, “forensic
accounting improves the monitoring and evaluation of internal control system” has mean and standard deviation
of 4.84 and 0.37 respectively. The mean values for the responses of 4.6 and 4.84 suggest that majority of the
respondents ticked the “agree” option in the questionnaire. The means of the responses all suggest strong
agreement amongst respondents on the importance of forensic accounting in improving financial reporting
quality