FORENSIC ACCOUNTING AS A TOOL FOR FRAUD DETECTION AND PREVENTION
- Project Research
- 1-5 Chapters
- Quantitative
- Chi-Square
- Abstract : Available
- Table of Content: Available
- Reference Style: APA
- Recommended for : Student Researchers
- NGN 3000
ABSTRACT
This study was intended to evaluate the extent to which forensic accounting can be used as a tool in fraud detection. This study was guided by the following objectives; to identify the role of a forensic accountant in an organization, to know if forensic accounting significantly reduces the occurrence of fraud in an organization, to know if there is a significant difference between professional forensic accountants and traditional external auditor. The study employed the descriptive and explanatory design; questionnaires in addition to library research were applied in order to collect data. Primary and secondary data sources were used and data was analyzed using the chi-square statistical tool at 5% level of significance which was presented in frequency tables and percentage. The respondents under the study were 60 employees of Eti-osa local government council. The study majorly focuses on staff knowledge and information concerning forensic accounting. The study findings revealed that forensic accounting plays a significant role in any organization; the use of forensic accounting significantly reduces the occurrence of fraud cases in the public sector; there is a significant difference between professional forensic accountants and traditional external auditor. Based on the findings from the study, more forensic accountants should be drafted into the public sector in other to reduce fraud in the public sector.
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