FRAUD PREVENTION IN A DIGITAL ENVIRONMENT: ISSUES AND PROSPECT

Abstract: The study investigated fraud prevention in a digital environment: issues and prospect. Sample size of 330 derived from a total study population of 1,889 using Taro Yamane statistical formula in the study. Questionnaire was used as the instrument of data collection and the data collected were analysed using simple percentage while hypotheses was tested using t-test. From the analysis of the data and test of hypotheses, result shows that digital forensic accounting environment offers investigators more reliable and efficient avenue to uncover financial fraud. Digital forensic accounting environment help minimize the extent of financial fraud since it expose detailed information on the processes used in the financial fraud as well as exposes more detailed information to the investigator. It’s in the light of this that the study therefore recommends that digital forensic investigation method should be adopted fully by forensic accountant in other to aid investigation and give more reliable and efficient information that will enable them carry out their duties perfectly. Keywords: fraud instigation, forensic investigation, fraud prevention, financial fraud, digital environment. Title: FRAUD PREVENTION IN A DIGITAL ENVIRONMENT: ISSUES AND PROSPECT Author: YESUFU, NASIRU IKIEBE, IGBINOSUN FRIDAY ESE International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Vol. 13, Issue 1, April 2025 - September 2025 Page No: 394-406 Research Publish Journals Website: www.researchpublish.com Published Date: 04-August-2025 DOI: https://doi.org/10.5281/zenodo.16737139 Paper Download Link (Source) https://www.researchpublish.com/papers/fraud-prevention-in-a-digital-environment-issues-and-prospect