Forensic Anonymous Communication and Fraud Detection in Public Polytechnics in Oyo State, Nigeria
DOI:
https://doi.org/10.55677/GJEFR/07-2024-Vol01E7Keywords:
Anonymous communication, Forensic accounting, Forensic auditing, Fraud detection, Public polytechnicsAbstract
This study explored the impact of forensic anonymous communication on fraud detection in public polytechnics in Oyo state, Nigeria. Data was gathered from both primary and secondary sources using a well-structured closed ended questionnaire. The study employed survey research design. The population of the study comprised 50 staff of the bursary unit of each of the four (4) public polytechnics in Oyo state, Nigeria to make up the total of 200 participants. Findings from the simple percentage analysis revealed that anonymous communications are suitable forensic investigation techniques because they are efficient and transparent; and facts and figures can be gotten within a reasonable period. The study then concluded that Anonymous Communication with the combination of two or more techniques, should be used by forensic accountants, forensic legal practitioners, and all other similar parties so as to have flexibility to test different methods in the practice of forensic accounting and fraud investigation. Therefore, the study recommended that the use of anonymous communication methods should be encouraged as well as extensive awareness should be put in place for the use by the public as well as quick responses to queries should be encouraged; government should demonstrate more interest in forensic accounting for monitoring and pursuing suspected perpetrators in fraud cases which is critical in higher institutions, particularly among bursary staff and management; that forensic accounting techniques should be deployed to help prevent and reduce fraudulent activity.
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