Forensic Investigation and Evidence Gathering Procedure for Fraud Detection and Reporting: a Theoretical Discourse


  • Sani Alfred Ilemona (PhD) Accounting Department, Federal University Kashere, Gombe State
  • Austin Nweze (Prof) Accounting Department, Enugu University of Sci. and Tech. (ESUT)



Evidence gathering, Investigation, Fraud reporting, Forensic experts, Prosecution, Fraud cases


The objective of the study is to lay bare the various techniques/skills of evidence collection for fraud detection. This is of interest to forensic experts in Sub-Saharan Africa. Indeed, Nigeria where the techniques of evidence gathering process in forensic investigation need much development. The study is an expository one that reviewed relevant literature on the subject matter. It was found that tools and techniques of evidence collection for fraud detection and reporting required of forensic experts are not adequate in Nigeria. The finding suggests that effective prosecution of fraud cases in court in many countries of Africa especially Nigeria remain an issue for which adequate forensic investigation would have ameliorated. The study recommended that experts in the emerging field of specialty in Nigeria should be keen in developing their investigative/evidence collection skills and techniques (digital and non-digital) for effective prosecution of fraudsters in court.


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How to Cite

Sani Alfred Ilemona (PhD), & Austin Nweze (Prof). (2021). Forensic Investigation and Evidence Gathering Procedure for Fraud Detection and Reporting: a Theoretical Discourse. UMYU Journal of Accounting and Finance Research, 2(1), 72–86.