EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD DETECTION IN EVANGELICAL CHURCH WINNING ALL (ECWA), NIGERIA

Faith-based organizations manage large volumes of voluntary contributions, yet little empirical evidence shows how forensic accounting techniques support fraud detection in such settings. This study examined the effect of three techniques, namely computer-assisted audit techniques (CAATs), interview audit techniques, and whistleblowing mechanisms, on fraud detection at the headquarters of the Evangelical Church Winning All (ECWA), Jos, Nigeria. The study was prompted by an internal audit report of 33 insider-involved fraud cases, valued at ₦88.16 million, between 2023 and 2025. A descriptive survey design was adopted. From a population of 204 staff, 127 respondents were selected through multi-stage sampling and completed a 24-item, four-point structured questionnaire that was validated by experts and found reliable (Cronbach’s alpha = 0.882). Data were analyzed using descriptive statistics and multiple linear regression at the 0.05 level of significance. The three techniques jointly explained 70.3% of the variance in fraud detection (R² = .703; F(3, 123) = 97.19, p < .001). Whistleblowing mechanisms had the strongest effect (β = 0.582, p < .001), followed by interview audit techniques (β = 0.233, p = .001) and CAATs (β = 0.137, p = .034). All three null hypotheses were rejected. The study concludes that the three techniques are relevant to fraud detection in ECWA and recommends investment in CAAT software and staff training, structured interview protocols within routine internal audits, and a confidential, independently monitored whistleblowing channel. Because the data reflect staff perceptions at a single headquarters, generalization should be cautious.