Effects of Forensic Accounting Skills on the Management of Bank Fraud in Nigeria (Published)
The role of professional Accountants cannot be overemphasized especially in the banking sector where fraud cases are rampant. The study therefore focuses on the effects of forensic accounting skills on management of bank fraud in Nigeria. Both primary and secondary data were appropriately used. 140 questionnaire were administered to the staffers of the five (5) selected Banks in Imo state. The statistical tool used to test hypotheses was ANOVA (Analysis of Variance). The study revealed among other things that possession of enhanced skills aid the forensic Accountant in discharging his duties. The paper therefore recommended among other things that the management of banks should make use of the forensic Accountants skills.
Keywords: Forensic Accountant, Fraud and Fraud Reduction.