FRAUD IN A DIGITAL ENVIRONMENT: CHALLENGES AND PROSPECTS OF DETECTION IN NIGERIA.
Sani Alfred Ilemona and Isaac, M. Ikpor
Volume 1 Issue 1
Abstract
The paper examined fraud in digital environment, the challenges and prospects of its detection in Nigeria. The aim was to explore ways the fraud is usually perpetuated and the forensic accounting techniques that can be deployed in detecting the fraud. Being an exploratory research relevant literature on the subject matter were used. Findings suggested that lack of knowledge regarding the nature of the fraud and funds to procure the equipment/tools are largely responsible for low deployment of the detective tools. The study concluded recommendation that in addition to creating awareness on the digital crime, individuals and organisations should be encouraged to employ the detective tools. Also, since it is a public security issue, government should establish and equip all her security outfits with tools that can effectively detect cybercrimes. Keywords: Digital, Environment, Fraud, Forensic, Accounting.
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