THE IMPACT OF FORENSIC ACCOUNTING SERVICES ON FRAUD DETECTION AND PREVENTION AMONG DEPOSITS MONEY BANKS IN NIGERIA
Abstract
The study investigates the rise of fraudulent practices in Nigerian deposit money banks, which has led to significant losses and bank collapses. Using a descriptive research survey design with a sample of 47 respondents from 16 commercial banks, the research analyzed data via SPSS to determine the impact of forensic accounting services. Findings indicate that fraud detection and prevention improve with the employment of forensic accounting services, identifying fraudulent expense claims as the most prevalent type of fraud. The study recommends restructuring organizational frameworks to better align with forensic accounting functions.
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