Forensic Accounting As A Tool For Fraud Detection And Prevention In Nige1ian Banks
ABSTRACT
The study investigated the use of forensic accounting in
fraud detection and prevention in Nigerian Banks and therefore hypothesized
that forensic accounting techniques like computer assisted auditing technique,
data mining technique, relative size factor and Ben ford's lmi•' does
signifIcant/v iiilluence fraud detection & prevention. The study adopted
pri mary data through the administration of structured questionnaire and used
the ordinary least squares based simple regression tc estimate the relationship
oft/ic variables gotten from the questionnaire. Primary data was used fOr the
study and the study used a population of 71, 730 employees and a sample size of
398 was used and ii was obtained using the Yamane (1967) formula. The study
therefOre recommends that Auditors are expected to consider whether the
infOrmation presented in the financial statements is relevant, reliable,
comparable and understandable when forming an opinion on whether financial
statements fairly present the financial position, results of operations and
cash flows of an entity and are required to discuss their judgement about the
quality of an entity's financial statements with the audit committee.
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NWOSU, B (2021). Forensic Accounting As A Tool For Fraud Detection And Prevention In Nige1ian Banks. Repository.mouau.edu.ng: Retrieved Nov 24, 2024, from https://repository.mouau.edu.ng/work/view/forensic-accounting-as-a-tool-for-fraud-detection-and-prevention-in-nige1ian-banks-7-2
BIBIAN, NWOSU. "Forensic Accounting As A Tool For Fraud Detection And Prevention In Nige1ian Banks" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 23 Nov. 2021, https://repository.mouau.edu.ng/work/view/forensic-accounting-as-a-tool-for-fraud-detection-and-prevention-in-nige1ian-banks-7-2. Accessed 24 Nov. 2024.
BIBIAN, NWOSU. "Forensic Accounting As A Tool For Fraud Detection And Prevention In Nige1ian Banks". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 23 Nov. 2021. Web. 24 Nov. 2024. < https://repository.mouau.edu.ng/work/view/forensic-accounting-as-a-tool-for-fraud-detection-and-prevention-in-nige1ian-banks-7-2 >.
BIBIAN, NWOSU. "Forensic Accounting As A Tool For Fraud Detection And Prevention In Nige1ian Banks" Repository.mouau.edu.ng (2021). Accessed 24 Nov. 2024. https://repository.mouau.edu.ng/work/view/forensic-accounting-as-a-tool-for-fraud-detection-and-prevention-in-nige1ian-banks-7-2