FINANCIAL CRIMES AND FORENSIC AUDITING: A STUDY OF NIGERIA CASES
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Date
2025
Journal Title
Journal ISSN
Volume Title
Publisher
Nigerian Journal of Banking and Financial issues 11 (1), 1 - 9
Abstract
Curbing the menace of financial crimes through forensic audit is imperative due to the global failure of statutory audit. This study examined financial and crimes forensic auditing evidence from Nigeria cases. This study employed a survey research method through the questionnaire. The data collected was analyzed using regression models. The research discovered that P–value = 0.00<0.05 level of significant and the regression line is CFCs = 0.335 + 0.746β1 + 0.042β2- 0.078β3++ut. The study also found that data based collection and data mining are effective enough and capable of curbing financial crimes in Nigeria, although ratio analysis is weak in doing that. The research concluded that forensic audit techniques are effective in combating financial crimes in Nigerian private sector. This study recommended that forensic audit courses should be given a more spaces in the academic curricula of Universities to increase its awareness in Nigeria.
Description
Research development and growth
Keywords
Financial Crimes, Forensic Audit Techniques, Nigerian private sector.