Evaluation Of The Role Of Forensic And Investigative Accounting In Commercial Banks (A Study Of Selected Banks In Nigeria)
ABSTRACT
Forensic accounting is the
combination of accounting, auditing and investigative skill used by auditors
for fraud detection and presentation. This study was carried out to evaluate
the role of forensic and investigative accounting in commercial banks in
Nigeria. The study made use of primary data which were sourced through
administration of questionnaire in a filed survey. The primary data were
analyzed with descriptive statistics [frequency and percentage]. Pearson
correlation analysis and ANOVA. The result of the Pearson correlation analysis
indicated that there was a positive relationship between improvement in the
financial service sector and introduction of financial service. The ANOVA
result indicated that there was no significant difference between existing
legislations and the role duties of forensic accounting. It was recommended
that every Nigeria bank should introduce forensic accounting as a key comment
for their internal fraud control and detection system, and should also evaluate
forensic accounting system on a regular basis to keep abreast with new
strategies of bank fraudster.
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OLIKEZE, C (2021). Evaluation Of The Role Of Forensic And Investigative Accounting In Commercial Banks (A Study Of Selected Banks In Nigeria). Repository.mouau.edu.ng: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-the-role-of-forensic-and-investigative-accounting-in-commercial-banks-a-study-of-selected-banks-in-nigeria-7-2
C, OLIKEZE. "Evaluation Of The Role Of Forensic And Investigative Accounting In Commercial Banks (A Study Of Selected Banks In Nigeria)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 26 Jul. 2021, https://repository.mouau.edu.ng/work/view/evaluation-of-the-role-of-forensic-and-investigative-accounting-in-commercial-banks-a-study-of-selected-banks-in-nigeria-7-2. Accessed 26 Nov. 2024.
C, OLIKEZE. "Evaluation Of The Role Of Forensic And Investigative Accounting In Commercial Banks (A Study Of Selected Banks In Nigeria)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 26 Jul. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-the-role-of-forensic-and-investigative-accounting-in-commercial-banks-a-study-of-selected-banks-in-nigeria-7-2 >.
C, OLIKEZE. "Evaluation Of The Role Of Forensic And Investigative Accounting In Commercial Banks (A Study Of Selected Banks In Nigeria)" Repository.mouau.edu.ng (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-the-role-of-forensic-and-investigative-accounting-in-commercial-banks-a-study-of-selected-banks-in-nigeria-7-2