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All Journal Journal of International Accounting, Taxation and Information Systems Review of Ethics in Sustainable Finance and Accounting
Chukwuekwu Nordi Okonta
Department of Accounting, Chukwuemeka Odumegwu Ojukwu University (COOU), Igbariam Anambra State, Nigeria
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Forensic Investigation and Fraud Detection in Nigeria: Leveraging on Artificial Intelligence Chukwuekwu Nordi Okonta; Chiamogu Anselm Nnamdi
Review of Ethics in Sustainable Finance and Accounting Vol. 1 No. 1 (2025): March
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/resfa.v1i1.63

Abstract

This study explores the integration of Artificial Intelligence (AI) in forensic investigations for fraud detection within Nigerian firms. As conventional approaches prove inadequate against increasingly complex fraudulent activities threatening business sustainability, the research examines how AI technologies can enhance investigative processes. Using a documentary approach, the study analyzes the application of data analytics, machine learning algorithms, and predictive modeling in improving the speed, accuracy, and efficiency of fraud detection. Despite implementation challenges in the Nigerian context, findings indicate that AI-driven forensic techniques facilitate more effective fraud detection and prevention through proactive monitoring. The study recommends that Nigerian firms prioritize integrating AI technologies into their forensic frameworks, provide regular training for forensic teams on AI tools, and collaborate with technology providers to develop customized solutions addressing specific fraud detection challenges within Nigerian businesses.
Forensic Investigation and Fraud Detection in Nigeria: Leveraging on Artificial Intelligence Chukwuekwu Nordi Okonta; Chiamogu Anselm Nnamdi
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.80

Abstract

Corporate fraud continues to threaten the sustainability of businesses in Nigeria, with conventional detection methods proving inadequate in addressing the complexity and scale of fraudulent activities. This study explores the role of Artificial Intelligence (AI) in enhancing forensic investigations for fraud detection within Nigerian firms. Using a documentary approach, the study examines various AI-driven technologies, including data analytics, machine learning algorithms, and predictive modeling, in improving the speed, accuracy, and efficiency of fraud detection. Findings reveal that while integrating AI in forensic investigations poses challenges, AI-powered techniques significantly enhance fraud detection by identifying anomalies, analyzing large datasets, and enabling proactive fraud prevention through continuous monitoring. The study recommends that Nigerian firms prioritize AI integration by adopting data-driven forensic frameworks and investing in predictive modeling and machine learning algorithms. Additionally, regular training for forensic teams on AI tools is essential to maximize their effectiveness. Collaboration with AI service providers and forensic experts is also crucial to developing customized AI solutions that address the specific fraud detection needs of Nigerian businesses. By embracing AI-driven forensic investigations, Nigerian firms can strengthen their fraud detection mechanisms, reduce financial losses, and enhance overall corporate governance and sustainability.
Co-Authors Chiamogu Anselm Nnamdi Chiamogu Anselm Nnamdi