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The transition to the fourth industrial revolution has brought into focus new and improved capabilities and competencies in task performance in any working environment. With the new wave of automation technology gearing up to replace humans in both industries and offices, and to avoid disruptions of future activities, there are necessities to brace up and look into the challenges facing the workforce and the future of work. The skill sets required in both old and new occupations will change in most industries and transform how and where people work. This study, therefore, seeks to investigate the interaction effect of attitude (ATT) on skill sets (SK) and task performance fraud risk assessment (TPFRA) of accountants in the public sector. This study possesses the capacity to enhance the regulatory, ethical, institutional and legal framework. This study may perhaps engender public policy and administration framework in the developing countries. Also, it has the potentials to persuade on efficient and effective public sector and capacity building of the workforce in the public sector. To the best of the researchers’ knowledge, this may perhaps be the first conceptual study on the accountants attitude as an indispensable capability requirement for task performance in the public sector environment.

Keywords: Attitude, skills; task performance fraud risk assessment; forensic accountant and auditor; moderating analysis

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