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To browse Academia. Edwin Agwu. Akobi Ebenyin. Abstract Financial crimes represent a dangerous form of criminal behavior that affects not only individual member of a society but also having deleterious effects on the economic, health and general welfare of the society.

In Nigeria the Economic and financial crime commission EFCC is task with the statutory power of financial crime prevention and prosecution but in spite this enormous responsibilities, the level of successful prosecution is still far below expectations.

Against this backdrop, four research questions were posed with the sole aim of identifying the constraints hindering prosecution of financial crimes by the commissions.

Structured questionnaire was administered using a sample size of seventy staff of the commission randomly drawn. The data collected was analyzed using simple percentage, among the findings includes: judicial impediment, political interference, lacuna in the existing law guiding the operation of the commission etc.

Creation of special court for financial crime prosecution and adequate funding are therefore recommended. Saswot Raj Sharma. The study investigated the phenomenon of banking sector frauds in Nigeria, staff involvement and the role of the human resource function in evolving curtailment strategies. It sought, particularly, to determine whether there is a relationship between the amounts of fraud loses in the banking sector and the cadre levels of employees.

Using secondary data, estimated losses EL to fraud was regressed on number of fraud cases, total amounts and the categories of staff involved. The estimation of the model was based on the ordinary least squares OLS method after the necessary pre-testing of the annual time series data using the augmented Dickey-Fuller ADF and the Philips-Peron PP tests, taken side by side with the related descriptive statistics.

The study revealed that the contribution of officers and accountants to fraud losses was the highest compared to the other categorized staff. Based on the findings, it is recommended, inter alia, that the recruitment process be strengthened through a robust, IT-enabled selection, referencing and personnel lifestyle tracking system. Further, the work environment and job content must be enriched to curtail the opportunity to commit fraud presented when employees are allowed to have wholesome access to assets and information that allow them to both commit and conceal fraud.

Financial statements reflect the financial position of business transactions and events on such business entity, internal control system, if adequate, it will help in reducing the activities of fraudulent stakeholders.

Cases of financial statement misrepresentation have been reported, affected companies and their auditors have gone down while shareholders were greatly affected. This study examined the relevance of forensic accounting techniques in internal control functions of business organisations and how it can ensure the integrity of the financial statements. While forensic accounting techniques is the independent variable with the following proxies: fraud prevention, detection and deterrence skills; forensic audit, investigation, and interviewing skills; litigation, mediation and arbitration skills; computer assisted reviews and document reviews.

Integrity of financial statements is important when bridging the communication and performance expectation gaps in the work of auditors of financial statement while expressing their audit opinion. This study adopts survey research method with the use of primary data and purposive random sampling techniques.

Sample size was calculated with the formula by Krejceie and Morgan Nominal scale method was used in the demographic section while Likert scale was used in other sections of the questionnaire. Hypotheses were formulated, tested, and analysed using multiple regression analysis. It was also found that the inclusion of forensic accounting techniques will strengthen the activities of internal control functions. Search inside document.

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