FORENSIC ACCOUNTING A PROCEDURE FOR FRAUD EXAMINATIONS, PREVENTION AND DETECTION OF FRAUDULENT ACTIVITIES IN THE SELECTED STATE PENSION BOARD IN SOUTH WEST, NIGERIA

FORENSIC ACCOUNTING A PROCEDURE FOR FRAUD EXAMINATIONS, PREVENTION AND DETECTION OF FRAUDULENT ACTIVITIES IN THE SELECTED STATE PENSION BOARD IN SOUTH WEST, NIGERIA

Registration ID: IJNRD_196852

Published ID: IJNRD2305872

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Olusola Daniel, APALOWOWA , Olubu Adefarati, ALO , Oluwabukola Temitope

Forensic accounting, fraud examination, prevention, and detection of fraudulent activities

Recent accounting scandals in government establishment with the idea of acquiring wealth immorally in a manner that violates legislation have discovered that expertise in forensic accounting are crucial to detect financial fraud in government establishment. Therefore, this study seeks to investigates the influence of forensic accounting procedures on fraud examination, prevention and detection of fraudulent activities in the State Pension Board in Nigeria. This study adopted the survey research design through primary source of data. The population of the study consisted 186 senior staff in the State Pension Board in the three selected state (Staff Register Book, 2023). The study used Census Sampling Techniques together with Stratified Sampling Techniques. Data were analyzed using Ordinary Least Square Regression method. Findings from the study revealed that forensic accounting has statistically significance influence on fraud examination, prevention and detection. The findings further revealed that internal audit technique, accountability technique, and transparency technique has statistically significance influence on fraud prevention and detection. The study concluded that solicitation and application of forensic accounting procedure are necessary for fraud examination, prevention and detection of fraud with the aid of internal audit technique, accountability technique and transparency technique as yardsticks to support control of fraud in the state pension board. It is therefore, recommends that strengthening internal audit in all sectors should be government target to have full mechanism of control of public assets both financial and non-financial, government should ensure that entitlements that met for retirees or pensioner are given to them in due course and transparency should be the watchword of staff in the state pension board with fear of forensic accounting techniques application for their performance evaluations.

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"FORENSIC ACCOUNTING A PROCEDURE FOR FRAUD EXAMINATIONS, PREVENTION AND DETECTION OF FRAUDULENT ACTIVITIES IN THE SELECTED STATE PENSION BOARD IN SOUTH WEST, NIGERIA ", IJNRD - INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (www.IJNRD.org), ISSN:2456-4184, Vol.8, Issue 5, page no.i633-i644, May-2023, Available :https://ijnrd.org/papers/IJNRD2305872.pdf

Volume 8 Issue 5, May-2023

Pages : i633-i644

Paper Reg. ID: IJNRD_196852

Published Paper Id: IJNRD2305872

Downloads: 000121199

Research Area: Management

Country: Akungba -Akoko,, Ondo State , Nigeria

Published Paper PDF: https://ijnrd.org/papers/IJNRD2305872.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2305872

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

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