CAATs on Fraud Detection and Control

Computer Assisted Audit Techniques as a Panacea for Fraud Detection and Control in Deposit Money Banks in Nigeria

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Fraud has been a major concern to the domestic monitoring and supervisory authorities and mostly to the financial institutions in recent times. The fraudulent practices such as embezzlement of fund, defalcations, forgeries, identity fraud, hacking, fraudulent bill settlement, payroll fraud, and money laundering have led to the unhealthiness of banks, technical insolvency and at-times collapse of some banks in Nigeria. The collapse of some banks have not only affected the banks but also impoverished shareholders and affected the economy at large. Thus, the reason for this study is essentially because of the frequent occurrences of fraud in deposit money banks which have amounted to the unhealthiness of financial reports, technical insolvency and at-times collapse of some banks in Nigeria. There's no lasting solution to this problem yet. Therefore, there is need to address the issue of detecting and controlling fraud through Computer Assisted Audit Techniques. Thus, it is pertinent to ascertain the efficacy of the use of Computer Assisted Audit Techniques for auditing by bank management (General Managers and Cashiers) in detection of fraud as well as the control mechanisms.


Maxwell Obiorah Ilochi


As an Accountant, a scholar and a teacher of Accounting, research is one fundamental aspect of academic pursuit I found to be vital for growth. Invariably, the quest for global research in Accounting is my target. 

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LAP LAMBERT Academic Publishing


CAATS, Auditor, fraud detection, Fraud Control, Computerized Auditing, IT adoption

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