THE EFFECT OF INVESTIGATIVE ACCOUNTING METHODS FOR FORENSIC DATA ANALYSIS
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- NGN 3000
Abstract: THE EFFECT OF INVESTIGATIVE ACCOUNTING METHODS FOR FORENSIC DATA ANALYSIS
This study examines the impact of investigative accounting methods on forensic data analysis, focusing on their effectiveness in uncovering financial irregularities. The objectives are to identify key investigative techniques, evaluate their effectiveness, and assess the challenges associated with their implementation. A survey research design was utilized, gathering data from 300 forensic accountants in Lagos. The sample size was calculated using Taro Yamane's formula, ensuring a representative sample. The reliability coefficient score of the survey was 0.88. Findings indicate that advanced investigative techniques, such as data analytics and digital forensics, significantly enhance the ability to uncover financial irregularities. However, challenges such as resource constraints and limited access to cutting-edge technology hinder optimal performance. Recommendations include increasing investment in advanced forensic tools and technologies and promoting continuous professional development to keep forensic accountants abreast of the latest investigative techniques.
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