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THE ROLE OF FORENSIC ACCOUNTING IN EMBEZZLEMENT AND MISAPPROPRIATION CASES

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  • Abstract : Available
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  • Recommended for : Student Researchers
  • NGN 3000

Abstract: THE ROLE OF FORENSIC ACCOUNTING IN EMBEZZLEMENT AND MISAPPROPRIATION CASES

This study explores the role of forensic accounting in embezzlement and misappropriation cases, aiming to understand its effectiveness in detecting such activities, quantifying financial losses, and supporting legal actions. A survey research design was employed, involving 300 forensic accountants and auditors in Lagos, selected using Taro Yamane's formula. The survey instrument's reliability coefficient score was 0.88. Findings indicate that forensic accounting is essential in identifying embezzlement and misappropriation, accurately quantifying financial losses, and providing crucial evidence for legal actions. The study recommends that organizations integrate forensic accounting into their internal audit processes and regularly train their staff on detecting and preventing financial misconduct.





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