Introduction and development of Forensic accounting The term forensic auditing started from the 1940’s and has taken significant Place in this modern economy.” In the late 1940s, forensic auditing proved its worth during World War II; however, formalized procedures were not put in place until the 1980s when major academic studies in the field were published (Rasey 2009). Forensic auditing is the specialty area of the accountancy profession which describes engagements that result from actual or anticipated
Teachers are form human resource that facilitates the acquisition of requisite skills, knowledge and attitude necessary for the fulfillment education goals. For better education delivery, competence of teachers in ICT is imperative. Adopting ICT in teaching and learning by teachers is believed to highly improve their productivity in instructional duties as well as embracing technology in education. However, studies show that little information exists on determinants of ICT adoption in ECDE centers