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...
