IMPACT OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD DETECTION IN ECOBANK, NIGERIA

This study examines the impact of forensic accounting techniques on fraud detection at Ecobank, Nigeria. The study employed a survey research design through the administration of structured questionnaire on the management staff of Ecobank. The target population of the study comprised the management staff of Ecobank, Nigeria. Three hypotheses were tested in line with the objectives of the study. The findings revealed that digital forensic techniques had a significant and positive effect on fraud detection capabilities (β = 0.981, p <0.001), data analytic techniques had a significant and positive impact on fraud detection effectiveness (β = 0.986, p <0.001), and forensic audit has a significant and positive effect on the ability to detect fraudulent activities (β =0.992, p < 0.001). The study concluded that forensic accounting techniques play a crucial role in enhancing fraud detection at Ecobank, Nigeria. It is recommended that Ecobank should invest in regular training and upskilling programmes for staff involved in digital forensics, data analytics and forensic audit to maintain advanced fraud detection capabilities.