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IMPACT OF FORENSIC AUDIT AND FINANCIAL STATEMENT FRAUD OF DEPOSIT MONEY BANK IN NIGERIA

Abstract: This study analyzes the impact of forensic audit and financial statement fraud of deposit money bank in Nigeria between the period of 2016-2020. The following were the objectives of the this  study to Determine the effect of data mining on financial statement fraud of deposit money bank in Nigeria. Ascertain the effect of computer assisted audit techniques on financial statement fraud of  deposit money bank in Nigeria. Two research questions are formulated in line with two objectives. Panel Least Squared (PLS) method of data analysis was used. the interested variables were culled from the annual report of the quoted deposited money bank. The following variables were used, financial  statement fraud of deposit money bank is the dependent variable, while data mining and computer assisted audit techniques are the independent variables.. The findings show that  Data mining has  significant effect on financial statement fraud of deposit money bank in Nigeria. Computer assisted audit  techniques, has significant effect on financial statement fraud of deposit money bank in Nigeria. Following recommendations were made. Banks should encourage the practice of forensic accounting by providing adequate data and resources to forensic accountants such that they can do a good job.  Forensic accounting should be introduced in deposit money bank as a compulsory tool in dealing with  financial fraud and corruption in order to promote firms‟ performance by adopting fraud detection  techniques in forensic accounting

       Keywords: forensic audit, financial statement fraud, deposit money bank, data mining and computer

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