Abstract: EXAMINING INVESTIGATIVE ACCOUNTING TECHNIQUES IN FRAUD PREVENTION
This research examines the effectiveness of investigative accounting techniques in fraud prevention, focusing on their role in identifying potential fraud, enhancing internal controls, and reducing financial misstatements. A survey design was adopted, involving 320 respondents from financial institutions in Lagos, derived using Taro Yamane's formula. The survey instrument's reliability coefficient score was 0.88. Results reveal that investigative accounting techniques are highly effective in early fraud detection, significantly enhance internal control mechanisms, and reduce the occurrence of financial misstatements. The study recommends that organizations integrate comprehensive investigative accounting practices into their financial monitoring systems and provide regular training for their accounting teams to stay updated on new fraud detection techniques.
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This study examined “influence of Oil Price reduction and Naira devaluation on Nigeria E...
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BACKGROUND OF THE STUDY
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Background of the Study
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