THE ROLE OF DATA ANALYTICS IN DETECTING FINANCIAL REPORTING ANOMALIES
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- Recommended for : Student Researchers
- NGN 3000
Abstract:
This study examines the role of data analytics in detecting financial reporting anomalies in Lagos State, Nigeria. The objectives are to: (1) assess the effectiveness of data analytics tools in identifying anomalies, (2) evaluate the impact on the accuracy of financial reports, and (3) analyze the overall improvement in fraud detection. A survey design was selected for its ability to gather detailed data from financial professionals and IT specialists. The sample size, calculated using Taro Yamane's formula, ensures representativeness. Access Bank Plc was chosen as the case study due to its advanced data analytics initiatives. The reliability coefficient score of the survey was 0.93. Findings indicate that data analytics significantly improves the detection of financial reporting anomalies, enhancing the accuracy and reliability of financial reports. It is recommended that companies in Lagos State invest in data analytics technologies and training to leverage these benefits in financial reporting.
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