Abstract
This study assesses the effect of forensic accounting investigationtechniques on fraud detection and mitigation of listed banks in Nigeriausing three independent variables of forensic accounting interviewtechnique, forensic accounting data analysis technique and forensicaccounting technology technique. Survey research design was adopted bythe study and it had a population of 140 respondents drawn from onlyoperational staff of listed banks in Nigeria while the sample size of 104was arrived at scientifically using Yaro Yamani’s sample sizedetermination technique. Data was gathered using questionnairesadministered to the respondents and it was analysed using multipleregression technique. The study found that application of interviewtechnique had positive and insignificant effect while application of dataanalysis technique and technology technique had positive and significant
effect on fraud detection and mitigation of listed banks in Nigeria. Basedon the findings, it was recommended that shareholders of listed banks inNigeria should be engaging the use of forensic accounting investigationtechniques in addition to conventional annual audit because the usage ofinterview technique, data analysis technique and accounting technologytechnique all had positive proved to be useful tools for fraud detection andmitigation.