Download Tag: FRAUD DETECTION

ABSTRACT The growth in electronic transactions has resulted in a greater demand for fast and accurate user identification and authentication. Conventional method of identification based on possession of pin and password are not all together reliable. Higher acceptability and convenience of credit card for purchases have not only given personal comfort to customers but also attracted a large number of attackers. As a result, credit card payment systems must be ...

Abstract This study is on the role of computers in fraud detection and prevention in the Nigerian banking industry. The total population for the study is 200 staff of CBN, Abuja. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this study. A total of 133 respondents made human resource management, accountants, customer care officers and junior staff were used for ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY Today’s business environment is very dynamic and under goes rapid changes as a result of technological innovation, increased awareness and demands from customers. Business organization especially the banking industry of the 21st century operators in a complex and competitive environment characterized by these changing conditions and highly unpredictable economic climate information and Communication Technology (ICT) is at the centre of this changes curve.  Laudon ...

ABSTRACT This study investigated the effects of forensic accounting in fraud detection.  Data was collected from the staff of Nigeria National Petroleum Corporation (NNPC) with the aid of questionnaire as the research instrument. Convenience sampling methods was applied to select 53 respondents from the population of the students on which questionnaire were administered. Fifty of the questionnaire were completed and returned. The collected data were analyzed and presented using frequency distribution tables in ...

ABSTRACT This research paper fraud detection and control in payroll department the aim of conducting this research work is to investigate into the causes of alarming rate of fraud and its control in our payroll of our various ministries. Identify the effects and suggest possible solution towards achieving fraud free in our organization payroll. In other words, the aim of the study is also ascertain, investigate and highlight the reason ...

Abstract  This study investigates the role of auditors in the detection, prevention and reporting of fraud. Data were obtained from 184 respondents in Nigeria. The findings revealed that the respondents are very concerned about the problem of fraud. In addition, the respondents placed very high expectation on auditors’ duties on fraud prevention and detection. This perception is in contrast with the stated primary objective of an audit, as stipulated in ...

Abstract This research work examines the role of the forensic accountant in fraud detection in Nigeria. Forensic accountant plays a significant role in the Nigeria organizations whereby he investigates with the use of technological equipment in its assignment. The researcher employs primary data (questionnaire and personal interview) in its data collection. Hypotheses was analyzed with the use of z- test at 5% level of significance and the result reveal that ...

CHAPTER ONE INTRODUCTION 1.1. BACKGROUND OF THE STUDY The issue of fraud, money laundering and other corrupt practices in business and government organizations has necessitated the application and practice of forensic or investigative accounting. Forensic or investigative accounting is that branch of accounting that deals with recovering proceeds of fraud, money laundering and other related corrupt practices that may occur in an organization. Once fraud is perceived or detected, a ...

CHAPTER ONE INTRODUCTION In the recent time, fraud in the ministry dominates the front page of our newspapers, radio announcement and television announcement. The fact is indisputable in the ends of the readers, listeners and observers. This fraud stories should be on the greater concern to a patriot worthy of the name. The deeper study and the increase on the analytically approach to ghost workers has led to the overgrowing ...

Abstract This project work investigates the role of auditors in the detection of fraud in some business organization. In carrying out this research work, textbooks were consulted for related literature as well as questionnaires and oral interview for collecting data. All essential departments relevant to the study were properly enlightened and the examinations of an auditor in areas of ramification were thoroughly dealt with. The study revealed that in any ...

Abstract This study investigated the effects of forensic accounting in fraud detection.  Data was collected from the staff of Nigeria National Petroleum Corporation (NNPC) with the aid of questionnaire as the research instrument. The objectives of the study are; to determine the chances of fraud discovery through forensic accounting in the petroleum sector, to help in narrowing the audit expectation gap and to ascertain forensic accounting techniques like motive evidence, audit trail etc to ...