Benjamin Uyagu Ph.d
Research by benjamin uyagu ph.d
Related categories: Social and Management Sciences
Effect of Forensic Accounting Techniques on Payroll Fraud Detection in Nigerian Federal Ministry of Finance and Agency
This study examined the effect of forensic accounting techniques on payroll fraud detection in the Nigerian Federal Ministry of Finance and its agencies. A population of 173 staff was studied, and multiple regression analysis assessed the influence of five techniques data mining, document authentication, interview technique, ratio analysis, and payroll reconciliation on fraud detection. Findings showed that data mining had a positive but insignificant effect, indicating that its current use...
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