AN ASSESSMENT OF CYBERCRIME AND DIGITAL FORENSIC ACCOUNTING TECHNIQUES
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- NGN 3000
Abstract: AN ASSESSMENT OF CYBERCRIME AND DIGITAL FORENSIC ACCOUNTING TECHNIQUES
This study assesses the effectiveness of digital forensic accounting techniques in combating cybercrime in the financial sector in Lagos. The objectives are to evaluate the effectiveness of various digital forensic techniques, assess their impact on cybercrime detection and prevention, and identify the challenges faced during implementation. A survey design was employed, gathering data from 250 forensic accountants and cybersecurity experts, derived using Taro Yamane's formula. A detailed case study of a leading financial institution in Lagos provided comprehensive insights. The reliability coefficient score was 0.91. Findings indicate that advanced digital forensic techniques, such as network analysis, digital footprint tracking, and encryption decryption, significantly enhance the detection and prevention of cybercrime, thereby improving overall financial security. However, challenges such as rapid technological changes, high implementation costs, and data privacy concerns were noted. Recommendations include investing in continuous training for forensic accountants, adopting adaptive digital forensic tools, and integrating these techniques with comprehensive cybersecurity strategies to effectively combat cybercrime.
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