This study on utilisation of data mining and anonymous communication techniques for fraud detection in large scale business organisations in Delta State was necessitated by the growing incidence frauds that are crippling businesses and socio-economic development of the state. Two research questions guided the study and two null hypotheses were tested at 0.05 level of significance. Related literature to the study were reviewed. Descriptive survey research design was adopted for the study. The population of the study was 260 accounting staff. A sample size of 160 was selected for the study using simple random sampling technique. A four-point rating scale questionnaire developed by the researchers was used for data collection. Cronbach Alpha method was used to determine the reliability of the questionnaire and this yielded reliability coefficient values of 0.85 and 0.80 respectively for the sections with an overall reliability of 0.83. Data were analyzed using mean and standard deviation to ascertain the homogeneity of the respondent while t-test and analysis of variance were used to test the hypotheses at 0.05 level of significance. The results showed that the accounting staff lowly utilised data mining and anonymous techniques for fraud detection. Furthermore, it was found that types and status of organization in NSE significantly influenced respondents’ ratings on the utilization of data mining but did not influence their ratings on utilization of anonymous communications for fraud detection. From the findings of the study, it was concluded that the accounting staff did not utilize forensic auditing investigation techniques for fraud detection in large-scale business organisations as required. Based on the findings, the researcher recommended among others, shareholders and directors of large-scale business organisations should provide regular training on data mining techniques to equip their accounting staff with the relevant and up-to-date skills, abilities, attitude and competences for fraud detection.
Keywords: Data mining, anonymous communication and large-scale business organisation
