EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON ELECTRONIC EVIDENCE FOR FRAUD PROSECUTION IN DEPOSIT MONEY BANKS

This study examined the effect of Forensic Accounting Techniques on Electronic Evidence for fraud prosecution in Deposit Money banks of Plateau State. This study adopted the descriptive survey research. Population consists of six Deposit Money Banks within Jos metropolis, Plateau State comprising of First Bank, UBA, Guaranty Trust Bank, Access Bank, Keystone Bank and Zenith Bank to represent the population for this study. Oral interview was used to ascertain the total number of staff of the selected banks within Jos Metropolis totaling 200 staff. The sample size consists of One Hundred and Thirty Three (133) was ascertained using Taro Yamane (1967). Multiple linear Regression analysis was employed to measure the dependent and independent variable using Statistical Package for Social Scientists (SPSS 26). The findings revealed that electronic evidence has a significant effect on data mining technique in Deposit Money banks of Plateau State and electronic evidence has a significant effect on Computer-Assisted Auditing Tools of listed banks in Nigeria. It was recommended banks should apply should strong access management, network segmentation, endpoint protection, SIEM and retention policies and that deposit Money Banks in Nigeria should adopt formal policies for log retention, timestamp synchronization (NTP), immutable/append-only logs, and documented chain-of-custody for electronic records used in audits and investigations.