FORENSIC ACCOUNTING AND AUDIT AS A PANACEA FOR PREVENTING CORPORATE FRAUD IN NIGERIA
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- NGN 3000
ABSTRACT
This study was carried out to examine Forensic Accounting And Audit As a Panacea For Preventing Corporate Fraud In Nigeria using First Bank Plc, Ikeja, Lagos State as a case study. Specifically, the study aimed at finding out if the in-depth knowledge and skill in accounting and audit help forensic accountants in preventing corporate fraud in banks, if the forensic accounting standard in carrying out their duties and fighting the growing rate of fraud in Nigeria, whether the forensic accountants deal with the materials weakness of the internal control system, if forensic accounting and audit took beyond the figure in preventing and detecting fraud in banks. The study employed the survey descriptive research design. A total of 100 responses were validated from the survey. From the responses obtained and analysed, the findings revealed that The utilization of accounting, auditing and investigative skills posses by the forensic accountant help in fraud in the organization; The forensic accountant comply with statutory requirements and accounting standards in preventing corporate fraud in banks; The forensic accountant and auditors are responsible for any material weakness of any company’s internal control system. The study recommend for Nigeria to fully harness the benefits of forensic accounting, it should enforce it on all the agencies in Nigeria to employ forensic experts (especially forensic accountants) to fortify the internal control systems of the various government agencies in Nigeria
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