Forensic Accounting Techniques and Fraud Detection in Public Polytechnics in Oyo State, Nigeria

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dc.contributor.authorAmina Alokeke ALLI
dc.date.accessioned2025-06-16T09:45:48Z
dc.date.available2025-06-16T09:45:48Z
dc.date.issued2024-12
dc.description.abstractThe study empirically examined the Impact of Forensic Accounting Techniques and Fraud Detection in Public Polytechnics in Oyo State in Nigeria. With the specific objectives to; determine the effect of data mining in fraud detection, investigate the effect of the use of ratio analysis in Fraud Detection, to evaluate the influence of Beneish model in fraud detection in Public Polytechnics in Oyo State, Nigeria. The study theoretically anchored on Fraud Triangle Theory, Fraud Diamond Theory and Fraud Pentagon Theory. Survey research design was adopted for this study and the population of the study comprised of 50 staff of the bursary unit of each of the four (4) public polytechnics in Oyo state which were selected using purposive sampling technique while qualitative method of data collection which was in the form of a well- structured closed ended questionnaire was used. This study adopted simple percentage as method of data analysis and T – test statistics was used to test the hypothesis. Findings revealed that the knowledge of forensic accounting has not been introduced in the accounting for funds being generated in the Oyo state education section and the analysis shows a positive relationship between forensic audit and fraud detection and prevention in these citadels of learning. This study recommends that Public Polytechnics in Oyo State should introduce the application of sophisticated forensic auditing in the fight against fraud, embezzlement, misappropriation and forgeries in the system, Institution managements in Oyo state should step up their forensic accounting practices in order to detect and prevent fraud by making forensic auditing of financial records a regular and routine activity and the investigative legal system should be strengthened to be able to effectively handle forensic accounting and fraud cases. Keywords: Bursary; Data mining, Financial Reporting; Forensic Accounting; Fraud Detection; Public Tertiary Institution. Word Count: 282
dc.identifier.citationKate Turabia
dc.identifier.otherM.Sc
dc.identifier.urihttps://repository.lcu.edu.ng/handle/123456789/912
dc.language.isoen
dc.publisherLead City University, Ibadan
dc.relation.ispartofseriesM.Sc
dc.subjectBursary
dc.subjectData mining
dc.subjectFinancial Reporting
dc.subjectForensic Accounting
dc.subjectFraud Detection
dc.subjectPublic Tertiary Institution.
dc.titleForensic Accounting Techniques and Fraud Detection in Public Polytechnics in Oyo State, Nigeria
dc.typeThesis

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