Evidence Collecting Processes and Fraud Examination: The Role of an Expert Forensic Accountant

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Published: 2022-12-31

Page: 394-420


Umanhonlen Ogbeiyulu Felix *

Department of Accounting, Faculty of Management Sciences, University of Benin, Benin City, Edo State, 30001, Nigeria.

*Author to whom correspondence should be addressed.


Abstract

This paper reviewed literature on the role of forensic science accountant on evidence collecting processes and fraud examination in Nigeria. Litigation settlement required substantive evidence. Evidence is a unique factor in litigation support services. It enables quick dispensation of justice, and enhances processes and procedures for courtroom arguments. It simplified determination of resolution using facts unravels at crime scenes before lawsuits. Therefore, expert accountant technical knowledge on the module of enquiry assisted the processes of unravel evidence as a support proffering dispute harmonies securing conviction in legal actions either for settlements. Essentially, this study adopted theoretical survey research approach using quotients technique to explore library resources, internets, textbooks, archives, magazines, newsletters, dissertations, journal article and other sources of secondary data and publications. The study showed that fraud investigation require careful examination of records using an acceptable, workable, methodological technique susceptible to evidence gathering of an expert witness before legal proceedings. It also found that well collected evidence is the brain behind securing convictions, litigation success, timely dispensation of justice, and support for parties in disputes for swift resolutions and claims. However, the paper concluded that forensic expert witness should avail themselves with recent techniques appraisal suitable for evidence collecting including those of, and are available for recovering damage objects and records, trail missing transactions, deleted items, retrieve disappearing document and matrimonial related matters and more before embarking on fraud investigative dispute.

Keywords: Processes, evidence, collecting, examination, fraud, litigation, expert witness, evaluation, investigation, technique, testimony


How to Cite

Felix, U. O. (2022). Evidence Collecting Processes and Fraud Examination: The Role of an Expert Forensic Accountant. Asian Basic and Applied Research Journal, 4(1), 394–420. Retrieved from https://globalpresshub.com/index.php/ABAARJ/article/view/1735

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