Research Article

Effect of forensic Accounting Techniques on fraud prevention in Plateau State (A Study of Plateau State Internal Revenue Service)

Folorunsho Florence1*, Damul Mikat Bulus2, Dr. Nyahas Samson Iliya3
1 University Of Jos
2 University of Jos
3 UNIVERSITY OF JOS
* Corresponding author: uj2024pgms0114@gmail.com
Published: Jul, 2026
DOI: 10.67862/nahj.2026.0bsq0ii4
Pages: 324-335

Abstract

The study examined the effect of Forensic Accounting Techniques on Fraud Prevention in Plateau State Internal Revenue Service, Nigeria. The population is the staff of Plateau State Internal Revenue Service. The service has a total population of 376 staff. Taro Yamane formula for sample size determination was used to ascertain the sample size for this study to be 194. The study employed the use of structured questionnaire as method of data collection and the hypotheses were tested using multiple regressions as method of data analysis. The findings revealed that trend analysis techniques have significant effect on fraud prevention in Plateau State Internal Revenue Service and analyzing accounting records techniques have no significant effect on fraud prevention in Plateau State Internal Revenue Service. It was recommended that the use of forensic accounting techniques should be encouraged and applied in Plateau State Internal Revenue Service Nigeria as it can help curtail financial fraud and also assist judges to bring to book those involved in fraudulent practices, similarly, it was recommended that trainings, seminars and workshop should be organized by professional bodies to equip the practitioners with necessary skills to practice forensic accounting.

Keywords

Forensic accounting techniques Fraud detection and prevention Fraud management theroy

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How to Cite

Florence, F., Bulus, D. M., & Iliya, D. N. S. (2026). Effect of forensic Accounting Techniques on fraud prevention in Plateau State (A Study of Plateau State Internal Revenue Service). Nigerian Accounting Horizon Journal, 11(1), 324-335. https://doi.org/10.67862/nahj.2026.0bsq0ii4

F. Florence, D. M. Bulus, and D. N. S. Iliya, "Effect of forensic Accounting Techniques on fraud prevention in Plateau State (A Study of Plateau State Internal Revenue Service)," Nigerian Accounting Horizon Journal, vol. 11, no. 1, pp. 324-335, July 2026. doi: 10.67862/nahj.2026.0bsq0ii4

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