A Fight Against White-Collar Crimes In Nigeria Using Forensic Investigation

SUMMARY OF CHAPTER ONE

This work identifies the Fight Against White-Collar Crimes In Nigeria Using Forensic Investigation. It defines White collar Crime as crime committed by a person of respectable and high social status in the course of his occupation.The study was anchored on two objectives, two research questions and 2 hypothesis respectively. The chapter one  however identified employee theft, payroll frauds, fraudulent billing systems, management theft, corporate frauds, insurance fraud, embezzlement, bribery, bankruptcy, security fraud as Financial crimes.

SUMMARY OF CHAPTER TWO

This chapter reviews scholars work from relevant literature. It  were made up of theoretical and conceptual models. The researcher adopted Operant condition theory postulated by Skinner B. F as a guide to the study while Nature of  fraud, forensic investigation, Financial crimes and Fraud management formed the conceptual model. The chapter finally highlighted on the Challenges of Forensic investigation Application in Nigeria which include but includes inability to operate more independently and effectively, lack of technical capabilities and inability of gathering information that is admissible in a court of law, less focus on offering service quality, conflicting regulatory codes

SUMMARY OF CHAPTER THREE

The survey research design is used in this study. Twenty  respondents which consist of the public and private companies’ accountants, internal and external auditors, top management staff, shareholder formed part of the respondents

              SUMMARY OF CHAPTER FOUR

The chapter presented the results and Discussion of findings based on the distributed questionnaires. The tested hypothesis reveals that Forensic investigation significantly influence fraud detection and control.

       SUMMARY OF CHAPTER FIVE

The study concluded that forensic investigation is an effective tool in uncovering diverted fraudulent practices and can identify misappropriated asset and reversible insider transactions; this significantly influence fraud detection and control, It finally recommended that accountants should be alert to potential fraud and other illegal activities while performing their duties, it also recommends among others that several professional accountancy bodies in Nigeria should ensure that forensic accountants are trained with modern skills of forensic investigation procedures