References
Adeniji, A.A. (2010). Auditing and assurance Services. Lagos: Value Analysis Consult Publications. Alao, B.B., & Odum, A.N. (2019). Fighting fraud in Nigeria banking industry: An examination of the impact of forensic auditing. International Journal of Academic Multidisciplinary Research, 3(12), 22-32, Baroto, W. A., & Prasetyo, A.H. (2020). Digital forensic process in fraud investigation: A case study on email analysis. International Journal of Scientific Engineering and Science, 4(9), 36-40. Chukwuma, O.V., Okolie, P.I.P., & Eneh, N.A. (2022). Automated forensic auditing and fraud control in Nigeria. International Journal of Multidisciplinary Research and Growth Evaluation, 3(6), 596- 601. Dada, S.O., & Jimoh, F.B. (2020). Forensic accounting and financial fraud in Nigeria public sector. Journal of Accounting and Taxation,12(4), 118-125. Ebimobowei, A., & Evans, A.C. (2023). Forensic audit and mitigation of financial crimes in Nigeria. African Journal of Accounting and Financial Research, 6(1), 37-62. Eiya, O., & Otalor, J.I. (2013). Forensic accounting as a tool for fighting financial crime in Nigeria, Research Journal of Finance and Accounting, 4(6), 120-131. Ekaruwe, M., (2024). Leveraging automated forensic audits as an effective mechanism for fraud identification and prevention in Nigeria. Innovative Journal of Art and Social Sciences, 6(6), 191-203. Ekeigwe, C. (2011). “Forensic Accounting”. Lagos. Institute Chartered Accountants Publications. Enofe, A. O., Okpako, P. O., & Atube, E.N. (2013). The impact of forensic accounting on fraud detection. European Journal of Business and Management, 5(16), 61-72. Eyisi, A.S., & Agbaeze, E.K. (2014). The impact of forensic auditors in corporate governance. International Journal of Development and Sustainability, 3(2), 406-416. Eze, E., & Okoye, E.I. (2019). Forensic accounting and fraud detection and prevention in Imo State public sector. Accounting and Tax Review, 3(1), 12-26. Gardi, B.J.K. (2018). The effects of computerized accounting system on auditing process: A case study from Northern Iraq. Retrieved from: https://ssrn.com/ abstract=3838327. Griffiths, L., & Pretorius, H.W. (2021). Implementing robotic process automation for auditing and fraud control. In Gerber, A., & Hinkelmann, K. (Eds.). Society, 5, 1–11. Inyada, S.J., Olopade, D.O., & John, U. (2019). Effects of forensic audit on bank fraud in Nigeria. American International Journal of Contemporary Research, 9(2), 40-45. Lutkevich, B., (2021). Computer forensics: Cyber Forensics. Retrieved (30/10/2021) from: https://www.techtarget.com/searchsecutrity/definition/computer-forensics. Madzivire, E.T., Nyamwanza, L., Mushonga, W., Takachicha, M.T., & Mulonda, D. (2020). An investigation on the effectiveness of forensic audit as a tool for fraud detection and prevention. Journal of Accounting, Business and Finance Research,10(2), 49-67. DOI:10.20448/2002.102.49.67. Ofoje, B.C., & Aggreh, M. (2023). Computerized forensic investigation technique and fraud detection in the public sector: Perception of professional accountants in Anambra State. Journal of Global Accounting, 9(1), 407-447. Ogiriki, T., & Appah, E. (2018). Forensic accounting and auditing techniques on public sector fraud in Nigeria. International Journal of African and Asian Studies, 2, 7-16. Ojukwu, S.E., Ubi, J.J., Olugbemi, K.O., Olugbemi, M.D., & Emefiele, C.C. (2020). Forensic accounting and fraud detection in Nigerian universities: A study of cross River University of Technology. deeper insights from unstructured information. Future research should explore AI-driven automation in predictive analytics and the integration of deep learning techniques for improved scalability and real-time applications.
