You are a manager in the forensic auditing investigation department of the audit firm. The directors of a local manufacturing company, MSc 2 Ltd, have contacted your dregarding a suspected fraud, which has recently been discovered operating in the company, and you have been asked to look into the matter further. You have held a preliminary discussion with Segun Peter, the finance director of MSc 2 Ltd, the notes of this conversation are shown below:Notes of discussion with Segun PeterFour month ago MSc 2 shut down one of its five factories, in response to deteriorating market conditions, with all staff employed at the factory made redundant on the date of closure.
While monitoring the monthly management accounts, Segun perform analytical procedures on salary expenses. She found that the monthly total payroll expenses has reduced by 3% in the months following the factory closure-not as much as expected jilven that 20% of the total staff of the company has been made redundant. Initial investigation performed last week by Segun revealed that many of the employees who had been made redundant had actually remained on the payroll records, and salary payments in respect of these individuals were still being made every month, with all payment going into the same bank account. As soon as she realised that there may be a fraud being conducted within the company, Segun stopped any further payments in respect of the redundant employees. He contacted our firm as she is unsure how to proceed, and would like our firm‘s specialised department to conduct an investigation.
Segun says that the senior accountant, Akeem Bello, has been absent from work since he conducted his initial investigation last week, and it has been impossible to contact him. Segun believes that he may have been involved with the suspected fraud.
Segun has asked whether your department would be able to provide a forensic investigation, but is unsure what this would involve. MSc 2 is not an audit client to your firm. As a forensic expert, what are you going to do
Human resources affect clinical diagnostic laboratories services sustainability and quality
Workforce Issues. 1
Recruitment and Retention. 2
Training and Development 3
Impact of Automation. 4
Main Thesis Structure
Chapter 1: Introduction
Chapter 2: Literature Review
Chapter 3: Research Methodology
Chapter 4: Research Findings [Main Study You should able to collect Primary Data (250-350 respondents depend on population and sample size)]. You will do statistical analysis and got some results. This should be quantitative.
Chapter 5: Case Study [You will select one or two organizations and collect data from 30-50 respondents. This case study can be quantitative or qualitative. Then you compare the results of case study and main study, the idea is to validate the findings of main study i.e you will do in chapter 4]
Chapter 6: Conclusion, discussion, limitations and recommendations
You have to do proposal presentation for the final thesis.
Requirements, for preparing the proposal, which you should keep in mind
You should able to collect Primary Data (250-350 respondents depend on population and sample size)
You should able to write 60 Pages of Literature Review
Title should closed by mentioning country (Additionally, You can mention sector/industry.)
Your main results should come from quantitative analysis that is primary data you will collect from 250-300 respondents and then apply statistical methods to analyze the data.
Note: You will not run any statistical test or collect any data at proposal stage.
You will test the results from main study in the next chapter that is case study chapter. It can be qualitative or quantitative. In this section or chapter, you will compare the results from main study and case study. And give conclusion based on both.
For case study, minimum requirement of respondents is 30.
Use APA 7ed for in-text citation and for list of references.
Use ANOVA and t-test is mandatory so designed your research questions and research objectives and hypothesis accordingly.
Analyzing the Factors affecting the employee performance in public organizations in the UAE
Section 1: Introduction
Background of the Study
Research Problem
Research Questions
Research Objectives
Section 2: Recipients for the Research
Clearly mention the relevance of the research to
Supervisor
Institution
Other Researchers
Further, recipients depends on topic and may include
Government
Organizations
Section 3: Suitability of Researcher for the Research
Link your skills, previous academic qualification and your experience with the topic.
Section 4: Literature Review
Introduce the Important concepts
Related Theory (s)
Empirical Evidences for each of dependent and independent Factor [Compare & contrast the viewpoints of authors]
Research Gap [You can add your conceptual Diagram]
Section 5: Research Methodology
Research Onion
You can mention all the layers in detail with appropriate in text citation and then you can mention your choice for each layer and justify your selection.
Variables of the Study
DV and IV and Control Variables
Mediator or Moderator [If any]
Hypotheses both Null and Alternate
Researcher will use quantitative methods for main study and [qualitative or quantitative] methods in case study.
Section 6: Population and Sample
Describe and clearly outline the population relevant to your research using Govt Webstie or any other statistics about population
Which Sampling Technique you will use and why (advantages)
Sample size is calculated using following formula
sample size (n) based on 95% confidence interval
n = [z2 (pq) / e2]
z = standard error associated with the chosen 95% confidence interval (1.96),
p = estimated percent in population (e.g. 50% – if were asking a yes/ no response question the greatest variability would be 50% would say yes and 50% would say no),
q = 100 – p,
e = 5%
This Cohens Formula. Based on this formula, the sample will be 384 [In case You don’t know the population] for the main study.
Researcher will use 30-50 respondents for case study.
Section 7: Data Collection, Editing and Coding
Researcher will use Questionnaire to collect the data. Questionnaire will consist of demographic information and questions related to DV and IV. Researcher will use Likert scale 1 to 7 where
1: Strongly disagree
2: Disagree
3 Somewhat Disagree
4 Neutral
5 Somewhat Agree
Agree
7 Strongly Agree
[In case You are planning to do case study qualitatively]
For case study, researcher will conduct personal interviews. The questionnaire will consist of open ended questions to extract the themes related to research. Questionnaire will contain of demographic question also.
[In case You are planning to do case study quantitatively]
For Case study, researcher will use the same questionnaire.
Researcher will use statistical software SPSS V26 to analyze the data.
Section 8: Time, Cost and Project Management
Gantt Chart to show your activities and Time Period.
Budget: Printing
Research Assistant
All these cost by the researcher.
Section 9: New and Relevant Research
Indicate the need for your research
Discuss how it has a fresh or new approach.
[Focus on research gap with appropriate references]
Significance of each variable of the study.
Section 10: Appendices
References [in APA 7ed]
Questionnaire [if Any]
The Correct Answer and Explanation is :
To address your request comprehensively, we’ll consider two tasks:
Part 1: Forensic Investigation Plan for MSc 2 Ltd
Part 2: Thesis Proposal Outline — “Analyzing the Factors Affecting Employee Performance in Public Organizations in the UAE”
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🕵️ Part 1: Forensic Investigation Approach for MSc 2 Ltd
As a forensic expert, my response to MSc 2 Ltd’s request would involve the following structured plan:
- Engagement and Scope Clarification
- Confirm the terms of reference for the forensic investigation, including objectives, timeline, and access rights.
- As MSc 2 Ltd is not an audit client, independence must be assessed and formally agreed upon.
- Sign an engagement letter detailing scope, responsibilities, confidentiality, and deliverables.
- Initial Fact-Finding and Risk Assessment
- Review payroll records, redundancy documentation, and termination records from the time of the factory closure.
- Compare pre- and post-closure payroll data to identify anomalies in payment patterns.
- Interview Segun Peter and other HR/finance staff for background information.
- Evidence Collection and Analysis
- Forensic data analytics: Use software (e.g., IDEA, ACL, or Excel) to identify ghost employees and duplicate bank accounts.
- Trace salary payments to identify recipients and detect shared bank account numbers.
- Examine the system’s access logs and audit trails to find out who authorized or inputted these transactions.
- Focus on Suspected Individual – Akeem Bello
- Investigate his role and access to the payroll system.
- Conduct digital forensic analysis on his computer and work emails if permitted.
- Work with HR to determine the legitimacy of his absence and gather testimonies from co-workers.
- Reporting
- Prepare a detailed forensic report including:
• Nature and extent of the fraud
• Methods used
• Individuals involved
• Evidence trails
• Recommendations for internal control improvements
- Prepare a detailed forensic report including:
- Legal and Regulatory Considerations
- Advise MSc 2 Ltd to involve law enforcement and legal counsel.
- Prepare to provide expert witness testimony if the case goes to litigation.
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📘 Part 2: Thesis Proposal — Analyzing the Factors Affecting Employee Performance in Public Organizations in the UAE
Correct answer: Follow the structured thesis requirements as detailed.
🔹 Title:
Analyzing the Factors Affecting Employee Performance in Public Organizations in the United Arab Emirates
🔹 Research Objectives:
- To assess how training, recruitment, retention, and automation impact employee performance.
- To evaluate how HR practices influence service delivery in public organizations.
- To analyze how demographic variables (age, tenure, etc.) moderate these relationships.
🔹 Hypotheses (aligned with ANOVA and t-test requirements):
H₀1: There is no significant difference in employee performance based on recruitment practices.
Hₐ1: There is a significant difference in employee performance based on recruitment practices.
H₀2: Training has no significant effect on employee performance.
Hₐ2: Training has a significant effect on employee performance.
🔹 Methodology Highlights:
- Research Onion to guide choices (positivist philosophy, deductive approach, survey strategy, quantitative method).
- DV: Employee Performance
- IVs: Recruitment, Retention, Training, Automation
- Tool: Questionnaire (Likert 1–7), SPSS for analysis, ANOVA and t-tests.
- Population: UAE Public Sector Employees
- Sampling: Stratified random sampling (n = 384 for main study, 30–50 for case study)
🔹 Case Study:
One or two government departments (e.g., Dubai Municipality, MOHAP)
Data from 30–50 employees via same questionnaire or interviews
🔹 Literature Review:
To include empirical studies on workforce sustainability and performance in GCC and global public sectors (60 pages).
🔹 Deliverables:
- Gantt chart with 12-month timeline
- Budget for printing, travel, assistant
- References in APA 7
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✅ Summary:
For MSc 2 Ltd, initiate a structured forensic investigation to identify fraud, collect evidence, and report findings. For the thesis proposal, develop a quantitative study using ANOVA and t-tests to explore workforce factors affecting performance in UAE public organizations.