THE IMPACT OF FORENSIC ACCOUNTING IN AN ORGANIZATION
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Abstract
Fraudulent practices in Uyo local government council have led to increased losses in the LG, hence the need to use forensic accounting services to detect and prevent such fraudulent activities. The council is a very important institution with many internal controls in order to overcome the fraudulent practices. The objective of this study was to examine the impact of forensic accounting services on fraud detection and prevention in an oraganisation, the most prevalent type of fraud and to establish the major areas of application of forensic accounting services. The data collection instrument preferred for the study was a questionnaire.
Findings from the study saw that fraud detection and prevention increased when forensic accounting services was employed. The study used descriptive research survey design and uses a sample of 47 respondents. The data was analyzed using Statistical package for social sciences (SPSS). The study findings indicated that the application of forensic accounting in organisation led to increased fraud prevention and the highest application was on enhancing quality of financial reporting.
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