Forensic Accounting Techniques and Occupational Fraud

Authors

  • Haruna Adamu Department of Accounting, Faculty of Administration and Management Sciences, University of Calabar, Calabar, Cross River State, Nigeria
  • Sunday A Effiong Department of Accounting, Faculty of Administration and Management Sciences, University of Calabar, Calabar, Cross River State, Nigeria
  • Andortan Solomon Andortan Department of Accounting, Faculty of Administration and Management Sciences, University of Calabar, Calabar, Cross River State, Nigeria

DOI:

https://doi.org/10.33003/fujafr-2026.v4i2.356.445-457

Keywords:

Forensic accounting techniques, occupational fraud, Benford’s law, occupational fraud, data mining, computer –Assisted Audit technique

Abstract

Purpose: The purpose of the study was to examine forensic accounting techniques and occupational fraud in Calabar Municipal Council. The specific objectives were to: examine the effect of Benford's law on occupational fraud in Calabar Municipal Council; ascertain the effect of data mining on occupational fraud in Calabar Municipal Council; and investigate the effect of computer-assisted audit techniques on occupational fraud in Calabar Municipal Council.

Method: The study adopted a survey research design. The population of the study was 108 respondents from Calabar Municipal Council. Purposive sampling was used in the study. The study employed primary sources of data. Taro Yamane's formula was used to determine the sample size of 85 staff. Multiple regression was adopted for analysis.

Results: The major findings included: Benford's law has a positive effect on occupational fraud in Calabar Municipal Council; data mining has a positive but non-significant effect on occupational fraud in Calabar Municipal Council; and computer-assisted audit tools have a positive significant effect on occupational fraud in Calabar Municipal Council.

Implications: The study concluded that forensic accounting is a powerful tool for combating occupational fraud, but its effectiveness depends largely on institutional capacity, technological readiness, and regulatory enforcement. It was recommended that organisations include forensic accounting approaches in their internal control systems. Governments should mandate forensic audits in high-risk sectors. The adoption of advanced technologies such as AI and data analytics should be encouraged.

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Published

30-06-2026

Issue

Vol. 4 No. 2 (2026): June 30, 2026

Section

Articles

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Copyright (c) 2026 Haruna Adamu, Sunday A Effiong, Andortan Solomon Andortan

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How to Cite

Adamu, H., Effiong, S. A., & Andortan, A. S. (2026). Forensic Accounting Techniques and Occupational Fraud. FUDMA Journal of Accounting and Finance Research [FUJAFR], 4(2), 445-457. https://doi.org/10.33003/fujafr-2026.v4i2.356.445-457

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