1. THE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
Background to the study
With the global use of progressively more sophisticated internet and information technology (Papazoglou, 2003), electronic banking is developing as a key channel for banking businesses (Wei et al., 2012). Globally, remote banking...
2. THE ROLE OF COMPUTER IN FRAUD DETECTION AND PREVENTION
BACKGROUND OF THE STUDY
Since 1986 when structural adjustment programme was introduced, the banking business changed. As the number of branches grow form sixty five in 1985 to one hundred and fifty five in 1994, the techniques of delivering bank s...
3. ETHICAL HACKING AND CYBER SECURITY IN NIGERIAN TELECOMMUNICATION INDUSTRY: ISSUES AND SOLUTIONS
EXCERPT FROM THE STUDY
According to Reuter’s media briefs from Cameroon [16], British prime minister, cyber-crime costs the British economy some 27 billion pounds a year. On the other hand, the Economic and Financial Crimes Commission Report ranks Nigeria as third...
4. DETECTION AND PREVENTION OF FINANCIAL FRAUD IN NIGERIAN BANKS
BACKGROUND OF STUDY
Nigerian banking sector continues to be a vital part of the economy. Even since the inception of the nation’s first bank in the 19th century, banks have recorded tremendous growth. In spite of the hardship in the economy, people still rush to w...
5. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
6. INVESTIGATION OF FRAUD PREVENTION AND CONTROL IN BANKING SYSTEM
ABSTRACT
This study was carried out to examine fraud prevention and control in banking system using staffs of three (3) selected banks in Ikeja, Lagos State as case study. Specifically, the study was aimed at studying critically how fraud in banks...
7. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
8. THE EFFECT OF FORENSIC ACCOUNTING APPLICATION ON FRAUD DETECTION IN PUBLIC SECTOR (CASE STUDY OF FEDERAL MINISTRY OF FINANCE)
BACKGROUND OF THE STUDY
The problem of fraud, money laundering, and other unethical behaviors in commercial and government organizations has demanded the use of forensic or investigative accounting and the practice of those accounting methods. Investiga...
9. FRAUD IN FINANCIAL INSTITUTION AND THE AUDITORS LIABILITY
BACKGROUND OF THE STUDY
The problem of fraud in financial institution in Nigeria has remained one of the disturbing features of the banking sector. The menace is of the great concern to regulatory authorities the government and the general public...
10. INTERNAL CONTROL SYSTEM IN GOVERNMENT PARASTATALS
Abstract
This study is examines the part played by internal control system in the management of Nigerian parastatals. It recognizes two main groups of players in Nigerian parastatals namely, administration and enforcement from which 100 officers responded to a validate...
11. AUDITING PROCEDURE AND INTERNAL CONTROL SYSTEM {A case Study of Union Bank of Nigeria Plc}
ABSTRACT
This research study has examined all possible areas of the study was conducted on Auditing procedure and internal control system with reference to Union Bank of Nigeria Plc. However, the areas where the research revolves around are not limited to the scope...
12. CRIMINAL TORTURE AND THE NIGERIA POLICE CELL SYSTEM IN THE CRIMINAL INVESTIGATION PROCESS IN NIGERIA
INTRODUCTION
In most countries, it has been accepted that democracy is the only system of government<...
13. ACCOUNTING ETHICS/ STANDARDS AND THE CHANGING ROLES OF FORENSIC ACCOUNTING: A PANACEA FOR FRAUD CONTROL IN CORPORATE ORGANISATIONS
ABSTRACT
Recently, forensic accounting has come into limelight due to rapid increase in financial frauds and white- collar crimes. The specific objectivities of the study are to ascertain the extent government owned organisations adhere to accounting/standards, to find out if adherence...
14. EFFECT OF THINK-PAIR-SHARE INSTRUCTIONAL STRATEGY ON SECONDARY SCHOOL STUDENTS’ ACADEMIC ACHIEVEMENT, RETENTION AND SELF-EFFICACY IN FINANCIAL ACCOUNTING IN ABIA STATE
Background to the Study
Business organizations are set up with the principal objectives of creating wealth for the owners and ensure the continuous growth of the entity. Business organizations are increasingly becoming more complex in their operations, thereby requirin...
15. THE EFFECT OF FRAUD AND RELATED FINANCIAL CRIMES ON ONLINE BUSINESS
Background of the Study
Small and medium-sized enterprises (Business) play a crucial role in national economies, making them essential for the creation of new jobs, expansion of the economy, and alleviation of poverty....
16. AN ASSESSMENT OF BLOCKCHAIN TECHNOLOGY'S INFLUENCE ON FINANCIAL REPORTING ACCURACY
Abstract
This research assesses the influence of blockchain technology on the accuracy of financial reporting in Ogun State, Nigeria. The objectives include: (1) evaluating blockchain's role in enhancing data integrity, (2) examining its effect on r...
17. THE IMPACT OF INVESTIGATIVE TECHNIQUES IN FORENSIC ACCOUNTING ENGAGEMENTS
Abstract: THE IMPACT OF INVESTIGATIVE TECHNIQUES IN FORENSIC ACCOUNTING ENGAGEMENTS
This research investigates the impact of investigative techniques used in forensic accounting engagements within the corporate sector in Abuja. The study's objectives are to evaluate the effectivenes...
18. THE ROLE OF FORENSIC ACCOUNTANTS IN WHITE-COLLAR CRIME INVESTIGATIONS
Abstract: The Role of Forensic Accountants in White-Collar Crime Investigations
This study examines the role of forensic accountants in white-collar crime investigations, aiming to understand their contribution to uncovering financial fraud, improving the prosecution of white-collar cri...
19. THE IMPACT OF FORENSIC ACCOUNTING IN THE PUBLIC SECTOR AND GOVERNMENT AGENCIES
Abstract: THE IMPACT OF FORENSIC ACCOUNTING IN THE PUBLIC SECTOR AND GOVERNMENT AGENCIES
This study examines the impact of forensic accounting in the public sector and government agencies, focusing on enhancing financial transparency, improving internal controls, and reducing financial...
20. THE ROLE OF FORENSIC ACCOUNTANTS IN DUE DILIGENCE PROCESSES
Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN DUE DILIGENCE PROCESSES
This research investigates the role of forensic accountants in due diligence processes, with objectives to assess their contribution to financial accuracy, identify potential risks, and enhance decision-making in merg...
21. THE ROLE OF FORENSIC ACCOUNTING IN FINANCIAL STATEMENT IRREGULARITIES
Abstract: THE ROLE OF FORENSIC ACCOUNTING IN FINANCIAL STATEMENT IRREGULARITIES
This study investigates the role of forensic accounting in addressing financial statement irregularities, aiming to understand its impact on detecting and preventing such irregularities, improving financial...
22. FORENSIC ACCOUNTING TECHNIQUES FOR DETECTING FINANCIAL FRAUD IN PUBLIC COMPANIES
FORENSIC ACCOUNTING TECHNIQUES FOR DETECTING FINANCIAL FRAUD IN PUBLIC COMPANIES
This research focuses on the forensic accounting techniques used to detect financial fraud in public companies. The objectives are to identify the most effective forensic accounting techniques, to evaluate...
23. AN ASSESSMENT OF FRAUDULENT FINANCIAL REPORTING DETECTION TECHNIQUES IN PUBLIC ACCOUNTING
AN ASSESSMENT OF FRAUDULENT FINANCIAL REPORTING DETECTION TECHNIQUES IN PUBLIC ACCOUNTING
The objectives of this research are to: 1) Evaluate the effectiveness of current techniques used to detect fraudulent financial reporting in public accounting, 2) Identify common types of financial...
24. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN FORENSIC INVESTIGATIONS
THE ROLE OF INTERNATIONAL ACCOUNTANTS IN FORENSIC INVESTIGATIONS
ABSTRACT
This research aims to explore (1) the role of international accountants in forensic investigations, (2) the challenges of conducting forensic accounting in different jurisdictions, and (3) the impact of...
25. An Examination of Artificial Intelligence Applications in Fraud Detection in Nigerian Banking Systems: A Case Study of Zenith Bank, Kaduna State
1.1 Background of the Study
The increasing sophistication of financial fraud poses significant challenges to banking systems worldwide. In Nigeria, fraudulent activities such as identity theft, account takeovers, and unauthorized transactions have escalated, necessitating advanced tools...
26. The Role of Artificial Intelligence-based Biometric Systems in Enhancing User Authentication: A Case Study of Access Bank, Plateau State
1.1 Background of the Study
Biometric authentication systems, which include technologies like fingerprint recognition, facial recognition, and voice identification, have revolutionized user security in digital platforms. As cyber threats continue to increase, traditional password-based...
27. The Impact of Forensic Accounting on Fraud Prevention in Tertiary Institutions’ Bursary Departments: A Study of Zing Local Government, Taraba State
Background of the Study
Fraudulent activities in tertiary institutions, especially within bursary departments, represent a significant challenge in Nigeria’s educational sector. These departments, responsible for managing the financial resources of students, staff, a...
28. An Assessment of Forensic Accounting Practices in Combating Fraud in Zaria LGA
Background of the Study
Fraud is a significant issue within both public and private sectors in Nigeria, with many local governments, including Zaria LGA, struggling to effectively prevent and detect fraudulent activities. Forensic accounting, a specialized branch of accoun...
29. The Role of Forensic Accounting in Reducing Fraud in Public Health Budgets: A Case Study of Keffi Local Government, Nasarawa State
Background of the Study
Public health budgets in Nigeria are critical to ensuring that citizens have access to adequate healthcare services. However, mismanagement and fraudulent practices have been persistent problems in the management of these funds. In particular, corruption, embezzl...
30. An Evaluation of Forensic Accounting in Monitoring Pharmaceutical Supply Chains: A Study of Jega Local Government, Kebbi State
Background of the Study
Pharmaceutical supply chains play a critical role in ensuring the availability of essential medications and health supplies to communities. In Nigeria, these supply chains are often susceptible to fraud, corruption, and inefficiency, which can lead to shortages o...
31. An Assessment of Forensic Accounting in Detecting Financial Irregularities in NGO Operations: A Case Study of Dukku Local Government, Gombe State
Background of the Study
Non-governmental organizations (NGOs) in Nigeria play a vital role in providing social services, development projects, and humanitarian aid, particularly in underserved communities. However, financial mismanagement, fraud, and corruption have been reported in man...
32. The Role of Internal Auditing in Preventing Financial Mismanagement in Edu LGA
Background of the Study
Internal auditing plays a crucial role in ensuring the transparency and accountability of financial operations within both public and private sector organizations. In Edu LGA, public and private sector organizations, including local government bodies and business...
33. Role of Accounting Information System in Fraud Prevention in Tambuwal Local Government Area
Background of the Study
Fraud is a significant issue in many sectors, including local government administration. In Tambuwal LGA, fraudulent activities have been a source of concern, affecting the financial health and integrity of government processes....
34. An Examination of the Effectiveness of Whistleblower Policies in Nigerian Public Sector Accounting: A Case Study of Lagos State Internal Revenue Service
Background of the Study
Whistleblower policies are critical mechanisms for promoting transparency, accountability, and ethical behavior in the public sector. These policies enable individuals to report misconduct, financial fraud, or unethical practices...
35. The Impact of Transparency Initiatives on Reducing Financial Fraud in Nigerian Ministries: A Study of the Ministry of Works and Housing
Background of the Study
Transparency initiatives are essential for fostering trust and accountability in public sector operations. These initiatives involve practices and tools that ensure government processes are open, accessible, and monitored by stak...
36. An Examination of Forensic Accounting Practices in Tackling Foreign Exchange Fraud in Nigeria: A Case Study of CBN Investigations
Background of the Study
Foreign exchange (forex) fraud is a significant problem in Nigeria, contributing to economic instability and undermining the country’s financial integrity. Forex fraud typically involves activities such as currency manipulation, illegal cur...
37. The Role of Forensic Accounting in Reducing Capital Market Fraud in Nigeria: A Case Study of the Nigerian Stock Exchange
Background of the Study
The Nigerian capital market plays a critical role in the country’s economic development by providing a platform for raising capital, facilitating investments, and ensuring the efficient allocation of resources. However, the Nigerian Stock E...
38. The Impact of Forensic Accounting on Financial Inclusion in Nigeria: A Study of Fintech Fraud Investigations
Background of the Study
Financial inclusion is a key priority for Nigeria, as it seeks to extend financial services to the unbanked and underserved populations. The rise of financial technology (fintech) companies has played a significant role in this effort, providing...
39. An Examination of Forensic Accounting Techniques in Addressing Misappropriation of Funds in Nigerian Charities: A Case Study of Lagos-Based NGOs
Background of the Study
In Nigeria, charities play a significant role in providing humanitarian assistance, healthcare, education, and various social services to the underserved populations. However, concerns about financial mismanagement and fraud have plagued the sect...
40. The Effectiveness of Forensic Accounting in Ensuring Transparency in International Aid Projects in Nigeria: A Case Study of USAID
Background of the Study
International aid projects play a significant role in Nigeria's development, particularly in areas such as healthcare, education, poverty alleviation, and infrastructure development. USAID, one of the largest international aid agencies, has c...
41. The Role of Forensic Accounting in Addressing Fraudulent Loan Disbursement in Nigerian Microfinance Banks: A Case Study of LAPO Microfinance Bank
Background of the Study
In Nigeria, microfinance banks (MFBs) play a critical role in providing financial services to underserved populations, particularly in rural areas, and contributing to economic growth and development. However, the sector has faced significant cha...
42. An Evaluation of Forensic Accounting Techniques in Detecting Loan Fraud in Nigerian Commercial Banks: A Study of Union Bank Plc
Background of the Study
Loan fraud remains a pervasive issue in Nigerian commercial banks, with Union Bank Plc being no exception. Commercial banks in Nigeria are responsible for managing significant financial assets and serving a large number of customers. However, the...
43. The Impact of Forensic Accounting on Reducing Non-Performing Loans in Nigeria: A Case Study of Keystone Bank
Background of the Study
Non-performing loans (NPLs) are a significant challenge for the Nigerian banking sector, and Keystone Bank, like many other banks in the country, has struggled with high levels of NPLs. Non-performing loans are loans that borrowers are unable to...
44. An evaluation of the effectiveness of forensic accounting in promoting accountability in Nigerian oil companies: A study of Seplat Energy Plc
Background of the Study
The Nigerian oil industry, particularly companies like Seplat Energy Plc, is a crucial sector that contributes significantly to the country’s economy. However, the sector has been plagued by financial mismanagement, lack of accountability,...
45. The role of forensic accounting in combating financial cybercrimes in Nigerian banks: A case study of GTBank
Background of the Study
Cybercrime, particularly financial cybercrimes, has become a significant challenge in the banking sector globally, and Nigeria is no exception. Nigerian banks, such as Guaranty Trust Bank (GTBank), have been at the forefront of adopting advanced...
46. An evaluation of the effectiveness of digital forensic tools in fraud detection: A study of Nigerian fintech startups
Background of the Study
The rise of fintech startups in Nigeria has revolutionized the financial services industry, providing innovative solutions for payments, savings, loans, and investments. These companies, which leverage technology to offer financial services, have...
47. The impact of forensic accounting on mitigating cyber fraud in Nigeria’s e-commerce industry: A case study of Jumia Nigeria.
Background of the Study
Nigeria’s e-commerce sector has witnessed rapid growth, with companies like Jumia Nigeria leading the way in transforming online retailing. The increased use of digital platforms for transactions has made e-commerce companies vulnerable to...
48. An examination of forensic auditing’s impact on improving financial transparency in Nigerian universities: A case study of UNILAG
Background of the Study
Financial transparency in Nigerian universities has been a major concern due to issues like mismanagement of funds, corruption, and inadequate accountability mechanisms. The University of Lagos (UNILAG), as one of Nigeria's largest academic i...
49. The effectiveness of forensic audits in combating fraud in Nigerian cooperative societies: A study of Lagos-based cooperatives.
Background of the Study
Nigerian cooperative societies play a vital role in promoting savings, providing financial assistance, and supporting the socioeconomic development of their members. However, like other financial institutions, cooperative societies in Nigeria are...
50. The impact of forensic accounting on detecting fraud in the Nigerian real estate sector: A case study of Abuja-based developers
Background of the Study
The Nigerian real estate sector has experienced significant growth in recent years, driven by urbanization, population increase, and economic expansion. However, the rapid growth has also been accompanied by rising incidents of financial fraud, i...
