Research Article

EFFECTS OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD INVESTIGATION EFFECTIVENESS IN PLATEAU STATE MDAS

Onimisi Mahmud Gabriel1*, Yohanna Gyang Jugu1
1 University of Jos
* Corresponding author: onimisi4real@gmail.com
Published: Jul, 2026
Pages: 123-139

Abstract

This study examined the effects of forensic accounting techniques on fraud investigation effectiveness within the Internal Audit Units of Ministries, Departments and Agencies (MDAs) in Plateau State, Nigeria. The study was based on a population of 132 heads of Auditing and audit staff in the sixty-six (66) MDAs, and a sample size of 99 were selected using Taro Yamane formula. A survey design was adopted, and 99 copies of a structured questionnaire were administered to Internal Audit officers across the selected MDAs and staff of the Auditor-General’s Office. Seventy-seven (77) valid responses were analyzed using descriptive statistics, correlation analysis and multiple regression techniques. The findings revealed that Computer-Assisted Audit Techniques (CAATs) and Forensic Data Analytics (FDA) have significant positive effects on fraud investigation effectiveness, demonstrating that technology-driven audit tools substantially improve investigative performance. In contrast, Document Review, Investigative Interview and Evidence-Gathering Techniques showed positive but statistically insignificant effects, indicating capacity gaps in traditional investigative competencies. The model explained 71.6 per cent of the variance in investigative effectiveness. The study recommended that Plateau State should institutionalize the use of Computer-Assisted Audit Techniques and forensic analytics across all MDAs through mandatory deployment of transaction monitoring systems, audit interrogation software, and automated exception reporting platforms, supported by clear operational guidelines and periodic performance reviews, similarly, it recommends that investigative capacity in traditional forensic methods should be strengthened through structured training in interviewing, evidence documentation, digital chain-of-custody management, and document validation, aligned with internationally recognized professional standards.

Keywords

Forensic Accounting Techniques; Fraud Investigation; Computer-Assisted Audit Techniques; Forensic Data Analytics; Public Sector Accountability

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How to Cite

Gabriel, O. M., & Jugu, Y. G. (2026). EFFECTS OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD INVESTIGATION EFFECTIVENESS IN PLATEAU STATE MDAS. Nigerian Accounting Horizon Journal, 11(1), 123-139.

O. M. Gabriel, and Y. G. Jugu, "EFFECTS OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD INVESTIGATION EFFECTIVENESS IN PLATEAU STATE MDAS," Nigerian Accounting Horizon Journal, vol. 11, no. 1, pp. 123-139, July 2026.

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