Key Features:
No. of pages: 106
No. of chapters: 5
Abstract:
Fraudulent practices in Nigerian Deposit Money Banks (DMBS) have led to increased losses and the collapse of deposit banks, hence the need to use digital forensics services to detect and prevent such fraudulent activities. The banking industry is a very important institution with many internal controls in order to overcome fraudulent practices.
The objective of this study was to examine the impact of digital forensics services on fraud detection and prevention among deposit money banks in Nigeria, the most prevalent type of fraud and to establish the major areas of application of digital forensics services. The data collection instrument preferred for the study was a questionnaire.
Findings from the study saw that fraud detection and prevention increased when digital forensics services were employed. The study used a descriptive research survey design and uses a sample of 47 respondents in the United Bank for Africa (UBA), Ilaro branch. The data were analyzed using the Statistical Package for social sciences (SPSS).
The study findings indicated that the application of digital forensics services by banks led to increased fraud prevention in commercial banks and the highest application was on enhancing the quality of financial reporting.
The study concluded that there is a significant relationship between Digital Forensic tools and techniques and their significant impact on fraud detection and prevention among deposit money Banks in Nigeria.
Table of Content:
Title Page………………………………………………………………………………………i Certification................................................................................................................................ii Dedication..................................................................................................................................iii Acknowledgement.....................................................................................................................iv Abstract.......................................................................................................................................v
CHAPTER ONE 1.0 INTRODUCTION 1 1.1Background Information to the Study 1 1.2Statement of the Problem 5 1.3Significance/Justification of the Study 6 1.4Objective of the Study 8 1.5Scope of the Study 8 1.6Research Question 9 1.7Research Hypothes 9 1.8Limitation to the Study 10 1.9Operational Definition of Terms 11 1.10Case Study Historical Background
11 CHAPTER TWO 2.0LITERATURE REVIEW 14 2.1Conceptual Framework 14 2.1.1Digital Forensics 14 2.1.2Phases of Digital Forensics 16 2.1.3Digital Forensic Tools 17 2.1.4Digital Forensic Techniques 19 2.1.5Concept of Forensic Accounting 22 2.1.6 Fraud 24 2.1.7Types of Bank Fraud 26 2.1.8Method by Which Fraud can be Perpetrated 27 2.1.9Fraud Detection 30 2.1.10Fraud Prevention 31 2.1.11Data Mining for Fraud 33 2.1.12Financial Statement Fraud 34 2.1.13External Information Sources 34 2.1.14Fraud Management 35 2.2Theoretical Framework 37 2.2.1Fraud Management Lifecycle 38 2.2.2Agency Theory 38 2.2.3Fraud Preventative Theory 39 2.2.4White Collar Crime Theory of Fraud 42 2.2.5Theory of the Fraud Diamond 43 2.2.6Punishment-Deterrence Theory of Punitive Damage 45 2.2.7Labeling Theory of Crime 46 2.2.8Theory of Mind-set and Problem Representation 47 2.2.9Fraud Triangle Theory 48 2.2.10Fraud Scale Theory 49 2.3Empirical Studies 49 2.4Conceptual Model
64 CHAPTER THREE 3.0METHODOLOGY 65 3.1Research Design 65 3.2Population 65 3.3Sample and Sampling Techniques 65 3.4Method of Data Collection 66 3.5Questionnaire Design 66 3.6Reliability and Validity Test 67 3.7Method of Data Analysis 68 3.8Model Specification
69 CHAPTER FOUR 4.0RESULTS AND DISCUSSION 70 4.1Presentation of Results 70 4.2Discussion of Result 72 4.3Interpretation of Result
75 CHAPTER FIVE 5.0 CONCLUSION AND RECOMMENDATIONS 77 5.1Conclusion 78 5.2Recommendations 78 Reference 80 Appendices
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