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Akuntansi Forensik dan Pencegahan Penipuan dan

Deteksi di Industri Perbankan Nigeria

Ogundana Oyebisi, OkereW mata ou HAI n Sebuah t l saya u n s l w ta Sebuah , Negara Bagian Ogun, Nigeria, Email:

Departemen Akuntansi, Bells Uni ersity of e y Hai l 1u

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Volume - 1 Edisi - 1

Hak Cipta © Semua hak dilindungi oleh Kebijaksanaan Okere. 1/8

 COJ Rev & Res py p r saya saya n g saya h Hai t n © s HAI r k e e g r Sebu

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Volume - 1 Edisi - 1

Bagaimana mengutip artikel ini: Ogundana O, Okere W, Ogunleye O, Oladapo I. Akuntansi Forensik dan Pencegahan dan Deteksi Penipuan di Industri Perbankan Nigeria. COJ Rev & Res. 1 (1).
2/8
COJRR.000504.2018.
 COJ R Hak Cipta © Kebijaksanaan Okere

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Volume -1 Issue - 1

How to cite this article: Ogundana O, Okere W, Ogunleye O, Oladapo I. Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking Industry. COJ Rev & Res. 1(1).
3/8
COJRR.000504.2018.
 COJ Rev & Res Copyright © Okere Wisdom

T m rticp dtad iip ivh

elsyscdrin fT urseevdeinntiN

b eisrtneom raaenssd
tatu hedn1:a0t0urqeuwesitthiointsnpao
irpeuslawteiorne oun
nnictqiln
uugdeestseucsh
tehndaiq
truetcehe,enatltp artlyheulseeadst p onigearniad.

deihsietnrsgitbugudotyevd
thepenim.aTalh sctwoveeicirn doehrteeencsstitiocundaycteco
cch i ul
lyhoough r, ieatrheaefroerm t opr vt d
geeth

p inatgn tuoslifdcrabuaedcachdoaouzpnattreidn
sntnuN enoroetscpormamcoteaincedievine
a. itFhoraepnpsriocparciaco
thueatctth haiesnmefonsrhdeon g[34te].ch idqiyu
w hesluapwpocorturstesrvice
teuonftipnrgofwesilsliopnraolvsideervliicteigsaitniotn
m ds. Thep
b. Fo

sttiellgopoudblciocrpcoonrafitdeegnocveerinnanthcee

ent and t tingicwilwii

ginovpeurebnliscicsaeccctoournwh hld
hiegeenitaireinsnllstiintu
ytshtem, I t gn h y
y ,icgtohhlellyesceutcrioovnny
eoomfeilcsaairglgn
d uuissn
erdteao

d Mspiu
eo e rsoeim
c. Threnm efoeor.ef igN r inetenrtnbaetciaou
nsael ocfoemcm itiyc ahnads
p ooiisdn
lnatthai d o ssit l ntu o had g eh wew
aayam
.sToh gonf research
sesfatdhacitshatdyfep
gceardgim n direct invesetm onuonm
in determining the quality of research as it helps in addresaisssicnirzgitaitbchlaeel
fiinsacnocuiraialm
study’s research questions. The population sizerfor the purpose of
ctof m hod
epfld thaaim nieo ngg

lsifveienfcfgoeno
tohinecpaten rreopfoulo ed lssesltyudayndisCtlhoeve2r1“1 uelhram scosrurfofibcoiern

estraandTdichaairstdioohnfao iene.avTnehcleoiapsltm
curedinymtte,hteehm ardam tidoteh
nde sB aasttu“dInym.0To syf de o uco
retphw repio attetdobfoyrOim oth
ltooe,

of forensic accounting in the system which wrgieyhme impm oon

llrtehcenot vpen th es whopalergsiuzeedofth a% tasenfp it banks
etirooen pulation
in Nigeria. is known,
Accord n a
im c gfeeirnniaa e min cohn sitnwstahp s ssaeitm
TCiharelim
s
iinoovfneNttoim .. dfyreehienow fi.m
llAeem thnw
dnto B0ea%rimionfugtm
egigltalhpeactctroreanactttreidbfouirnteiotighne thheoisi1np0m swe(aw

rd l im
csrteu Nneivgvieerrroian ns 1 pfo u%lianctad rm
ion,nfo)uinr (N4iit)guedtreeipaaow
epsoleenlseeiyze that isssthutihdceh
research
yraiesdsaoa

toeirsant
keoge ccoivcuoenrutsniinttiign the primary source of datawhile the questiocntnbeaadin.rTkeh ebpb h
aortlecvede”.

utw sreemitnh lfN essghaaonpudrld isneoscittnritounit e

shoupulod eslneardycgtce
aou
larew
w tnc akaaitlngorifg
oeen
rresiniacsniacucan athcbteiecgetoaivu
negrNhnitm
gaeesrniaat p dndirinetw oatshrdeeesisgencetd
iounssinwgitthheefaicvhe

[c3o3m]. l o hteian b rt v shnt

(25) clmkcen otg

opeiort sncagalegeadn.dTihtewqausesdtiivoinea
nskaisornegiew m
inn
four (4) dem espporfsitsihinemqoqunueeesytsito
bion
ann vaiencrh
geoaafdtto loiusotnfjee hveee
aosrgaaOntkiozooallitifoaonn
rsdf,rgaGiuvbdie through the eaan
questionnaire administered in all. The one h d1c
re0i
ed0e
dtco.
(oT
1epw
0ai0ece
) cooy
off-f
pttiihes
o Kroevientt t
ohffittsh
hceeasq wn theemrbeesp deanntasgw hoenint
e psltaoyyendndatthaewparsing
mgdi sntedthpe
aerrteeyexfceatrm
aieonn
dceead roleaid
condgarsy oof
m forensic accounting collected
T7h0e
to seeuseaesrleteicotthneendaabciraceo roonf m em
p riem dtianin
iNfnotih
igre
setrrap
ainau
tia.b
olTyli
nhscieoss.fsetc
3utdoyr
nuk set[ra3en5at-sd3,m
7a]ui.ndiisttoerrseadntdom
qm
u iro n
To achiev atthlhyeesido setOeVcAe,)dt m i huortsp
heo
edseexttooefntm nssotrnume

sabotjaef.cvtTiavhreioafonfcfietvhe(eAsNludyt miegabVsoauklrihedasietyvw
t).nciFteorrnisetdhsew
uiptpp sushrtieuch anndt

that fcoiame
e result showedastbaletinssi,tsistri oeic
s rlepntl i eo accounting A
solpsKrwcgaeisnstuatasgeteeds. bisohlacoo ttheoiasw dy(aOnfain

staoingdnan yshrteuedd
itfaihleyzaeeanires to staff tchlpuerdooevcdecudtrherate f v ngbaygeextpheertcsoanntednitndveap
liednitd,yetm

sector. organiza r ttin

ntd qa naaisreadwoapsteredv. iTeoweed nhteeatshcsooedn
s,stetohn
rest

servicecsaTnhctaeln lpuyctceoodinm vesenentssioiicn the publi oleidstitioynw sdigdm d w indageireathntid

public tions. The study enc tthctethie
roenouf
efoarsneerdaecommenn deaodcfctforhuaau
roupfdrefcoa e
hingc rbeu ohtrienrd
ecabtnieodfnoosr,ugeeisntthiisoetnefsriieanln
maieecsnodoumntethnntgsq.wFeeosrltelioom

extern a i imvtpiheleww
m, iectn estau gdcooafp c f ie u nan

w rnoopK intreionsvghidoaeundlddtocboeanlrlseesptqlaaufcfeenodtf naire) developed forb thy

reoittgrhai isfnoal i ctsoiunwnishttiirnleigespsh
uelodrgibtrseatap athnedsceolencstiesdternecsypoonfdaenntisn. sRterua . cTeornveedriw
fyitthhteheresltiaabiilliittosye

K te.
tairneagnuosdincitfoaorcrsceoncusrnoctsaasncm of the measuring instrumenlitmb(eiqlniuttey(siO tsilocuno)n

p thod
essetgairsveuitnreigsnttghreetlhsiaeabmisleaitm e
snhave ssho
Tu - ttheii.ns lu tgw
o rsehnil rvwicnesthienedffeetcetrirvienngesfrsaoufdtuhleenatpapclitcivaittiioens
peosirntptosrseien
toetifsm Ivts tyeesmt w
etin
ahcfarsfooW
sb geria, the result of Okunbor an d Obaretin
su doitn
pvvd
reoy
esl,
svt nted in form of frequencdiicievesidwuaaslsena
eem taw ead
sos.
eoerse
ngicar
ine
nasicczu
ocalonttusisnttsieningntNei Ineycahng a
ta l s a n p s. Three (3) hypotheses were form.,uTplhaeetrecddeanitgtaag
thtrueedrveyef,nodtriaeotn erfoN
feicgftien
ivrdeiainnegsss. thee,
oEfm m anism uhdee
s tubmdemawr
y se ypotheses
iitzdhedgtrhaaenh h tested using Regression, T-tesnt athnids,
awnadstdicgeoatlteleecdctittoehnwith . To achieve this objen ctdsivoeUfodfrfeatm
On reaas ly
sp ainves io deifn m acco nngeanlptra,auqcdtuiiettisso,tniaoennrdsnaicn
Re sp eW
ssatih s. ih e
sd noaeLtr,ShyhetyesLpciesoast Square
through th inesrutnt iorerNp
si.ogreTarhtieae
w agesreowsnsaiytohnA( t h
hVSeA svte u To-otth H wao
reorseduveletonfftoaiou
ifdnostreeeof th artnuiio
ho sotOO ingn tdue
eLd u)rsw hsc O nteo
eteteid ed.tW ynhigl
Ayenp vtehe T eyoipn
as.etOr O htnthhiq
cp unn
ded
iatn,u t h sec t im
ohuaentcthtihng oetisshumltriofsrfattuh
swever teeN iodnsphriepvbeenttw thdeddeetpeecntidoenn)t ae
vrseis
onm lse,yop
derntnesacicltiacecocnsturorv
aenimmoss uesqefufdeecisn ni
ereaicanh.yaRn
m e hdee
(uwehdictho disetienrmthinise tchaesereflraatu ioenenan aunre tws
diawtbhalees
study however revealed t tiavNedgm

Volume - 1 Issue - 1

How to cite this article: Ogundana O, Okere W, Ogunleye O, Oladapo I. Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking Industry. COJ Rev & Res. 1(1).
4/8
COJRR.000504.2018.
 COJ Rev & Re c s

efp est was engfaovgraeen dsatiocs

iansvbeesltoigwa:tion from our model specified C i o n py s r e i c g t hni 3.
t ok©8Oer a
ovei be W , β 1, is
sdom
ecsdcto enmtiielneagnt)h.oeTf-tOtroauypAsn(o w
hneetnssttaavntaidsrtieaicxbatlleedr(niffaofelrreaenunsdciicetoianr

aitn uoenrnttad sct)hwh

eTnehtga
(4)
∂ IF. osm
ou b topoenxp ecttocfofonrseultancy it is expected tha
dosi a(nnoiegW
luPfnaicrceaklnaatgtedediff)ofegrrrSeoonuccpieassl.
consWu 1 littahnr ∂ F en nsic accounting) will be i ntvieellxrlpseeealrd
yt
fw
ces (SPth SmSee)raesn
Scieewndgeaeetdnattgohaedeterm
toae
wfstwa
awhnoeaotlh
nre. yrzemerodtrhueesirinendgaerSpeteaantnidsyetsincitgw relat β ed = tocfeyrga(aua < rddc 0

i pa o ror n tfkronoo
amw
d carrsem
ath fTreahat
soeedieenxl is, an increase in expert consultancy w specutcd
p . iT

eifd ffeiaccbiteaontvito lrtaw

Tuhtnri l tsyi p hc a
rngeseniisan t nw
endii af f ror i acr csqauanatdreedxreaetm
ud rNoeilgeweororifak.b
foarneknisnigc
oenu esdhigeinnaospefrctih
toieorinceo
3xe.p8 β ewxhp,
eo,nf, 2 iiecsrhat iscsobonetslhouew
: nicsye
ai M eyrvkleenaatsiim egcritn
∂F
ncdcuosd
oe tosn eisionsnigoin
nthtfh
reaem <
β i 2 th = r ∂ egoudd (5)

Mathematically, mode(l1i)s specified as follows: t ec dsetho

itsingetaixtnpg l aerttilw
itvigar

ohonaeltintitisg,aoatfnio n y
rseulpaptW innr d
W e: ( X ) t roesaa
a deoendrctt a rC s
(heeienxfpraeu p hue:rw
p

k tfsr E ca m.pTctde.dTshiegnafo
0 orfcseirunpsip
toehraeiscoeraitcncitoliu silel ltseieoaln
poisret
Y Y h = er F
fronoomwouar model specified βo, wi
et,nio)nt plpb
3fwilhu otw
sitiiacgshabtiiseolon

∂F
β3= <0 (i6n)sectionec3xo.pe8effacibtcaioetvino
FrauX=d=Dnedpeepndent
iInvesteignadteionnt,
vari Exvaabrle=Fr
p eiratbcloea=ud porrtis. ing
nsFuolrteannsciyc anadccLoituignatitniogn Scuopmp ∂ LS

X h=e = rea: f u ( d x i 1 n , ve x s 2 (2 )
Fsou t s eihtnh hisoyd otefha(en1sai)sl,yTtsh
W
d t ocep
lu ryO
saissytfuA
odN h, tyVhpAeom -itsreetsoet

x 1 = EFxr ti , gaiox n…
t 3……. xn) fb ruoeseH
R suidsrept:owRsoeego
(r2fe)tshsaiinsodrneOsaen
naaerlycwh ftoheretsHpoon

(3) . yer l p
x2 pert consultancy
puo

H 1stnr:tt h igrneivfeicnatniotn arenldatdioenteschtiipon binetNwigeeernia

foarneknisnigc
b
µ = Errograttieornms.upport
ai H nc y d n fr e iasudsp

x 3full
T he = Liti
specification of the regression equation is as stated u
dco yi.n e Tg s h i ae s nre o

b R a e b g l r e e 1 ss is io t n n

dhe
Frealouw=: β 0re
: + β 1 Fraud I + β 2 Expect C + β 3 Litigation S + µ t (3) he A m a o l d y e s l is summary. It shows heo
ien T l i ohfw
nuiclm tniroaenbs)soeuidst
W
mt fdohremneateteixcop

Fr=aFraud aolysdsae w w dthe

hainnuch variance
eaee d ge ten vrm a h ( sirlsh.i,T
ceenstbsaiyeontnhdeaen rignredep
otbh
weee iation in the d
stavbfarlleauupedriosvp0ird.e0ev3de3nuts
F
ud prevention and detectthoant)3i.s3%
(itnhxept
fraplrh i n hr6
es.n n
Eixtpued I= Fr yrt (pfdeoyn
r.ednesnitcvaacrcioaubnletiinsga)fw 7in% rniadent
haiebsldseetu fehcitleedtehbxev
yprlatim
oaerheeardinfb
aincygtot9 ode
tevp
cpaaeep
tudtreioenn
dt
L igarttioCn=SEa
=xupd IngationuSlttaion
Leitrit vceosntsiga
iivn
narttih

Forensic accounting= upnpco tr Fraud investigation+ β Expect

1
Table 1: Model Summary (a) Predictors: (Constant), Forensic accounting.
consulta L

recy+ 0 cof β
isetnhiteigation nthst
p 0 β1β β3 AdjuR Std. E 1 rr. 0 o 4 r 5 of the
Mo 1 del R S. 0 q 3 u 3 are
eW ff 3β
coe β ici ts o intdop
easnu β oeht
+ efp enotdvealrwiahbillees. ,µis2 t,h 2 aenedrror
nedm Square Estimate

t, earrm. thheen 2(a)

. 18 R . 0 s 2 t 3 ed

A pr T A

o i c es t x cfrt
a tpontit e io
ens a 2 n
iet r ha i e a(rr e d aau exapteiccatlely
dbtehlaotwf:raud idfivcbeaernallmodel
tenved
aelenunettho
fit a d tighleneirfbeiceiaisnngat

in W i h o ngix pa componendon t is
ifoer eigtaated
onfvaosrts mathe is m
nesitcioanc,coit soifgtnhT
iefa
icbr
n o ael
tulrrtee.
v flTlaects theo deptw d7e1tpherensfdlteeacnttitsstvticaharailtasb

revlaetsetdigtaotrp
rsaenuoidnw.
Trahauasd
fnt t.ihsT,ehaeenrxiepnfeocrrteeea,dsthseiignanfproarfiuou
cfere forensic accounhttieionnsgisgahn nip veaf r0iina.0ble beeing fraud prevention

tothaedrwecirseeak wfihlFlirclaehuaid a

o tdrnti cepgs)will
hiienevxn be inversely owds
oeetfcifgtiacatiteiioonnnt, ypo‘‘tFh’e’ sviasl.ue of 3.339 indicates that the model is fit
fonrdthdeetteecsttioonf .hAn

Volume -1 Issue - 1

How to cite this article: Ogundana O, Okere W, Ogunleye O, Oladapo I. Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking Industry. COJ Rev & Res. 1(1).
5/8
COJRR.000504.2018.
 COJ Rev & Res Copyright © Okere Wisdom

Table 2: ANOVA (b)

(a)Predictors: (Constant), Forensic accounting

(b) Depe 1 ndent Variable: R F

Model Sum 1 o 3 10 D 18 f Mea 1 699 Si 1 g(. a)

eg o r r e e s n si s o i n c accountants in Nigeria banks are best suited to addressing fraud 3detection

n.. 0 S 4 qand prevention.
3 uare 3.3 F 39 . 07

ReTsoid 0 7..
f. 6qu e ar s
S 149 9

taulal 11 0 750 99

iarsecvcdeoeauplnsictitntehgda)twreiat vaadleluenet(ovfo
farr0ei.an
1bs8li2ec

ici tf ie sf nent table confirms the fact that forensic accounting

T oef c fi o c e
nne
has C ahseignificant impact on fraud prevention and detection. This
(fraud preventish n anniingnificant
ouclathsas valu ) a(iT agdbeeof
d de1e8tie.n2c%
g titohnceh lspeei3nn)dtehne-tBdevetapareinb
0.071

Table 3: Coefficients (a)

(a)Dependent Variable: Forensic accountants in Nigeria banks are best suited to addressing fraud detection and prevention.

Standardized
Un T Sig.
Mode 1 Coefficients

B 33 Std.. 0.2 E 72 r 30 ror Ba Std... 016

1.1. s 2 t 2 a 9 ndardized Coeffi 1 cients 1..80 B0 3 E 7 r 1 ror

(Constant) .1e8t2
1 277
acFcooruen
1 nstiincg

o ra tuepm
t d”eigtnhai icasner

tvhafervaw e
He
1
hn s ea i rlsiit oT
s gonrisfican
eai ortieonnsiocfafcrcaounting
g. 0tah4tetwhtahebicrlehsiausblh
to.ivgTehh,eitsrhw
a H next:
y dhpot
Tr e usd w ud.
resuitalnicfgharav ten.iotaatsheredvoanriances of scores of result inteha“aesnqatushaeal
The t-test value isintt t di hheeedfferen
settiemcaticoeninanthdeprroelveefn cut-otffoo vence
alusosu
ei/nrgs
s aeawrhe
taesofwthe
(pfsers
<uaom
0.05dv)anB
(lTuaerbolievf
4n.)2
i0
between the two means. The resuteltdonf uLm evbeenreo
’sf ts etsatnfdoarrdeqeurarloitrys

Table 4: Independent Samples Test Source: Field Survey (2018).

Levene’s Test for Equality

T-test for Equality of Means
of Variances

Sig. Mean Std. Error 95%Confidence Interval of the

F Sig. T Df
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Volume - 1 Issue - 1

How to cite this article: Ogundana O, Okere W, Ogunleye O, Oladapo I. Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking Industry. COJ Rev & Res. 1(1).
6/8
COJRR.000504.2018.
 er a e n W m s to

accountants, auditor C s OJ Rev & Res ffirnaauncial fraud and the susceptibili C t o y py o r f ig t h irh Ot oe k© rg iza is t d io o n
forensic accounting in tahnedNm igaenraiagebrasnkarinegniontduaw
staryre(Toafbtlhee5)r.ole of

Table 5: One-Way ANOVA Source: Field Survey (2015). 6 on

naatnnid ain dcsdiaseh
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Con F c ro lusion and Recommendations um

3. n (2a0ti1o0n)oAnsoso tidfieadndFraabuudseE. xaminer (ACFA). Report to the

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Forensic an New JohnWiley
investigative York: &
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errsdeicW rtaucud
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afTicrhtmofwtfiuosdheyinngfsuictroth r auntomneinsfriomuird prevention andbflereanu
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am(2in0e0r3s)inCteerrtnifaiteidonfaolr.eOnnsliicnaecpcoosutnintagnt.
fBorruemsbilceeyxD . American college of

occurarsenmceornaoecftyfircadeuefdpo,orfeson
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idoef croen ltdeoevpisd
ne.
8. Z a ogtn stiqRue(1s.9N8e7w
) FJeraru
fain tatnitose,nm son s
aosanligtrhelasepgoaanlposstirtaivteegim uii
Noelw oaolGs ,aLnidndteqcuhin sedya: W bldisfhoerresn.sic accounting:
u diilteiyngPuan
. eenA nt
iaesspaecmtteolrngzeferdauadisnpornedevifeo
fenfrtetion
9. yestgw
mgoaernm iedd,fw tiugnattoinrgs
o rngdaanncdiiza rtsm sibility h d he n kAesn(ta2 tivyestiafn oroernldsicinvaeccso
ferr p
most peral ettesico t en tsn0.d0a4r)dFoprreancstiicceacfocoruinntviensgtidgeam

tnaoisn frdta.huT
10. Joshi M (2003) Definition of forensic accounting.
etteheab
cttaecnd edherefore, in gtitsvheiictsite.osrm
order o e wuitsht
11. aMcechotuanG
fsbouersem untrtionerpvat
geebrnegies
incietafocfrececodtei,vdpes of curbing frau akn,inbuseubdlaentnoktiaanicd
eatitenidognaasntidonodtlh
ti,nM ngt 1fi5n7a5n-c1ial8f0r.aud through forensic
g.aTthheurChTa(r2te0r0e7d)APcrceovuennttain

12. C o
n)tiFnogr2e(n2s)i:c1A8c1c-o2u0n2t.ing: Olde5r than you think. Journal
ofruFmrbelnesyicDA(c2c0o0u1
nm
c cmv
r R e em oI om iew da t s fio a n e s puroinffdeirnegds: of this study, the following
of the
at ioen 13. C

Eoenen T
14. aBcvucasozin (2005) Forensic accounting, a new twist onnJtoaunrtnsa’
ccboaul bean counting.
lpeorfceMpatn
ioangeom
f efonrtenasnidc
1. Goevn ernm
edn nt rsho l dlr, po reousvcsiaidoteinotnh etn
uzeansdtsienh o1f-(5I2r.a0n1)2.)GAlo
nogsuitchnetarnc taoel aten
hnd
raib
vpeloin cm
oneumnw
ryrtkfboin
yr RgeHs(ec, aaRsraecm
hsa1tzu2ad(n6yi):M

efd liigtniceatnh
lvferirao o
15. K t ć J )T foirceannsdicOarcgcaonuin
tsfohtrreeecn yicn(ogNutinghteeirnliegag)a.p
al(2st0a0te9m enhtes.rEocle
onoofm zatatinotns in detecting frauds in

2 ftoeum m sgsurieoasn snheto ln

) ldued df 6(3f n 95b-l3e0 2.

eth. The National

atliunfmUniversities an
oNriefgonersriitach ttiginegsoCcnhd
neiirq dsuio
16. C)irs m
ici
r:u2an
eancticrvoaeiurnnsiin duaar(teNeUisnCtcu
17. cMacnkhitetrlpicy D (2003) W ) Fohrat is forensic accounting?
cecsoucuruenrtritinhcgu u .
an
ykoCur(2o0r0g9

3U uorasgt-egrsapdeucaitaelilzeavteiol.n in forensic Adewal A at

18. tpresented (2008)
ExpeFi
ac. counnivteinrsgittieecshnsihqouuelsdatetnhceop
in. Fboarneknss:icTAccou ingting 1(1): 3.
rtrzaa dge Software
euteionsic accounting-it’s broader than you think and d n
udpawpiethr

4 ofinNaigtieornia. ) ganind
19. S ReocbhenrotlsoognyJ: (S1o9lu auditing. In: Richard D (Ed.), Irwin
7t6io)nFsratoudNaigwearriaennebsasn–hkesS.eNmienrairanonpefirgshpteicntgivfer.aA
o autlto nun rensic acc(oICuA
cnlatuladenextsafo tin
nN Chicago, USA.

tht.heTiehrrecruIenrgsruticiltu oufAelcsdcsoiio
uermyofobCfohtdhaieretisrerspehrdo m
20. Ötanley B (1994) International fraud. New York: McGraw Hill.

ihon adw evneienrfiitttyhseo 21. IHnze:kid K1u A. u(2S0(1E2d)s.F)r, aEum andSpfroirnegnesri-cVearclceoguBnetirnlign.

dedrgeitnegctiforanud

nrtaian CulalbheSyr,ugPr,
,9kI-du4o1w
atpm ,
.
ef5os.rtAeacn
bcslo
iiscuhnamtcicenongutsp
ncgdtititn epyererssvhesonhutoilnudgldbaebnedaw
aertaeercetoiofnfgtthhfereasubedoirff

Volume -1 Issue - 1

How to cite this article: Ogundana O, Okere W, Ogunleye O, Oladapo I. Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking Industry. COJ Rev & Res. 1(1).
7/8
COJRR.000504.2018.
 COJ Rev & Copyrigh F a e

22. E(o2n Arassts.ioocniaaltiforn on 31. E i i-aCnhkis(2i0

c8ci)nuep auodf aCbeurstief.ieAd Res : TEaxxaAmsisnoecrias.tiR
usFtrianued oenpoofrCtetrotitfhieednFartaiud aAnbsdiamnfooJbroeounw
cBon triaenhgsAsnearvsticaessiaoCfhbt 4(2): n1P2
124-129. ©O
ot )rtr krucole
Huad re unrt
Wt,a
is d cNt m
iigveitriieas.
o
m
x0ao0 rsneiaci lAao,cfO
uuu n
snoi s Managemen

23. CUadloaabyaarnPgreJ,ssJ,aCmaelasbFar(, 2N0ig0e4r)iaA. uditing and investigation. University of 32. F A A.g(2a0s1a2n).tiE ndJofiunrannacliaolfcrAirmtse ainndNiSgoecriiaal:

n dcooten.om
Briictiash
Scodireeegnnbcsieiec6F
(a,
1cFak
)c:o3u9inl-et4i1
24. ERamamoorti S, Olsen W (2007) Fraud: The human factor. Financial
t . 5i3-55 33. fMAindaaenn
faiclgaieamKnaatsl1p
u(rm Tah

lJ, em ic,1eO peprgaliosabla. l Aefnrdiceam

nicJonuartnuarel o off
25. LandAmdiv
Oxjoe,cu , p 2)LB antkeidn.g and finance in Nigeria. Lagos: CIBN &
1a)c:tA1 - s2l:a2n.ainyi aTna(l2y0ti0c5a)l
rw
aee p b li(19on
kapnum cati8. im i
34. S(2ta0n0d6a)rdA.ICPA Audit risk exposure standards. Statements of Auditing
26. d n JD
msi.ltAom brgim m-e1n2s0i.ons of fraud in Nigeria quoted
elt JSc(i230(132)): 1D1i2
fHiram oGcaM
35. E coau f efonrtenasnidc
27. OSLyiedtencetyioIn(of98fr6a)uM
ec 1S, tem enbtliicoantiaonnds
aBcvucasozin
uzeansdtsienzRgeHs(,ecaaRsraecm
o1f-(5I2r.a0n1)2. )GAlocbl nJotaunrtnsalpeorfceMpatinoangeom
dsaninagbeamneknst. cLoangtorso:l CsIyBsN
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d
36. P i
28. ress. ented at an
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e ffigibte
jm teivd . eeBSa(n1k98in6s)pFercatuodrsincobuarnskeso.
rgnaunnizpeudbbliyshFeId
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USA.

29. ( IAn2ut0d lritSdetaran:nT iorrn

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37. O sAelT ecotgioi n
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Volume - 1 Issue - 1

How to cite this article: Ogundana O, Okere W, Ogunleye O, Oladapo I. Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking Industry. COJ Rev & Res. 1(1).
8/8
COJRR.000504.2018.