NWAOLIGBO, Victoria Chinwendu
Department of Marine Economics and Finance
Nigeria Maritime University Okerenkoko
Delta State, Nigeria
victoria.nwaoligbo@nmu.edu.ng
OKORO, Owei Longlife
Department of Marine Economics and Finance
Nigeria Maritime University Okerenkoko
Delta State, Nigeria
longlifeokoro@gmail.com
ABSTRACT
Greater attention was given to the devastating dimension of this illicit act in terms of its scope
and sophistication. This necessitates aggressive, detailed and objective investigative skill of a
professional whose analysis, findings and recommendations could be subjected to adversarial or
judicial scrutiny. Thus, this research set out to appraise forensic accounting techniques in the
fight against financial Crimes in Nigeria. A descriptive research approach was adopted in the
study. The study sampled 381 members of ICAN, ANAN and NBA in Warri Metropolis. A
structured questionnaire served as primary data collection instrument, while Linear Regression
analysis served as the test statistic. The found that laboratory analysis of physical and electronic
evidences and link analysis software are forensic accounting techniques that can be used in the
fight against such financial crimes as acts of embezzlement money laundering in Nigeria. The
study thus recommends that investigators of embezzlement cases, both in private and public
enterprise should apply laboratory analysis on all available physical and electronic evidences for
effective result; and that link analysis software should be used in complex money laundering
investigations.
Keywords: embezzlement, financial crimes, fraud, investigation, money laundering