COMPUTER TECHNIQUE AND FRAUD DETECTION IN NIGERIAN BANKING SECTOR

Okolo, U. Ebere and Iduma, M. C and Ani, I. J. (2018) COMPUTER TECHNIQUE AND FRAUD DETECTION IN NIGERIAN BANKING SECTOR. ESUT Journal of Accountancy, 9 (2). pp. 86-95.

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Abstract

This study was motivated by the emergence of information technology and its resultant effect as utilized by fraudsters causing increase in fraud cases in banking sector of Nigeria. This study focused on Computer forensic accounting technique and detection of fraud cases caused by advent of information technology in Nigerian banking industry. Banks were chosen due to the fact that they are the wheel of economic activities of the nation. The objective of this study is to determine the levels at which computer technique of forensic accounting help in frauds detect in Nigerian banking Sector. Survey research design was utilized. Frequency and percentages were used in analyzing data while, single factor ANOVA conducted at 0. 05 was the statistical tool used to test hypotheses to compare the difference between variables of computer forensic Accounting technique to fraud detection. Among the findings were that the use of computer forensic investigation technique and experience does significantly detect fraud cases in the banking sector. The study concludes that use of Computer technique of Forensic Accounting help in fraud cases detection in the Nigerian banking sector and the study recommend that since computer technique of forensic accounting help in fraud detection; banks should continue the utilization of it to detect fraud. Key words: Information Technology, Forensic Accounting, Computer Forensic Technique, Fraud, Fraud detection, Banking Sector, Nigeria.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Arts > Faculty of Law > Faculty of Management and Social Sciences > Faculty of Education
Depositing User: mrs chioma hannah
Date Deposited: 02 Aug 2021 11:39
Last Modified: 02 Aug 2021 11:39
URI: http://eprints.gouni.edu.ng/id/eprint/3049

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