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THE IMPACT OF INVESTIGATIVE TECHNIQUES IN FORENSIC ACCOUNTING ENGAGEMENTS

  • Project Research
  • 1-5 Chapters
  • Quantitative
  • Simple Percentage
  • Abstract : Available
  • Table of Content: Available
  • Reference Style: Available
  • Recommended for : Student Researchers
  • NGN 3000

Abstract: THE IMPACT OF INVESTIGATIVE TECHNIQUES IN FORENSIC ACCOUNTING ENGAGEMENTS

This research investigates the impact of investigative techniques used in forensic accounting engagements within the corporate sector in Abuja. The study's objectives are to evaluate the effectiveness of various investigative techniques, assess their impact on uncovering financial fraud, and identify the challenges faced during implementation. A survey design was utilized, gathering data from 250 forensic accountants and corporate auditors, derived using Taro Yamane's formula. A detailed case study of a prominent corporation in Abuja provided comprehensive insights. The reliability coefficient score was 0.89. Findings reveal that advanced investigative techniques, such as forensic data analysis, interviews, and document examination, significantly enhance the ability to uncover financial fraud and improve corporate governance. However, challenges such as resistance from management, legal constraints, and data access issues were identified. Recommendations include providing advanced training for forensic accountants, enhancing collaboration with legal teams, and integrating investigative techniques with overall corporate governance frameworks to strengthen financial oversight.





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