THE ROLE OF FIDUCIARY ACCOUNTANTS IN FORENSIC INVESTIGATIONS
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- 1-5 Chapters
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- Abstract : Available
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- Recommended for : Student Researchers
- NGN 3000
THE ROLE OF FIDUCIARY ACCOUNTANTS IN FORENSIC INVESTIGATIONS
The study aims to (1) investigate the role of fiduciary accountants in forensic investigations, (2) assess the effectiveness of their practices in uncovering financial discrepancies, and (3) identify challenges and propose solutions. A survey design was employed to collect detailed data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 120 fiduciary accountants was determined from a population of 200 in Enugu, ensuring a robust data set. A major forensic accounting firm in Enugu was selected as the case study to provide specific insights. The reliability coefficient score of the survey was 0.89, indicating high reliability. Findings revealed that fiduciary accountants play a critical role in forensic investigations, particularly in identifying financial discrepancies and fraudulent activities. However, they face challenges such as limited access to advanced forensic tools and the evolving nature of financial crimes. The study recommends continuous professional development and the adoption of advanced forensic accounting tools to enhance the effectiveness of fiduciary accountants in forensic investigations.
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