The topic “Automated forensic auditing and fraud control in Nigeria” is a critical concept in modern days accounting, and our country Nigeria is not left out in its practice. This research aims at pointing out the rationale behind fraudulent practices as well as examining the role of automated forensic auditing on fraud control. A survey research design was adopted for this research study and the sample size was selected using Taro Yamane sampling technique as data used were obtained from both primary and secondary sources. Four research questions were formulated out of which three hypotheses were tested using the (ANOVA) statistical technique. From the analysis, the major findings derived were that; Automated forensic auditing has significant relationship with fraud control as it helps in the detection and prevention of fraud; There are measures employed to solve the problems of insufficient documented materials necessary for investigating suspects as it helps to foster investigative process; There are standards set for improving on techniques used for obtaining evidence. Conclusively, it can be said that fraud control in Nigeria cannot do without forensic accounting; fraud detection may not be possible in Nigeria if management of different levels are not committed to do an indebt study of a financial statement i.e. having a physical check of assets and liabilities. It was recommended that; The internal control system of every organizations should be strengthened through regular audit; training of forensic auditors should be done regularly, and also seminars should be organized to encourage the use of automated tools.

TABLES OF CONTENTS
Title page i
Certification ii
Dedication iii
Acknowledgments iv
Abstract v
Table of contents vi

CHAPTER ONE: INTRODUCTION
1.0 Introduction 1
1.1 Background of the study 2
1.2 Statement of the problem 4
1.3 Statement of the objectives 5
1.4 Research question 5
1.5 Research hypotheses 6
1.6 Significance of the study 7
1.7 Scope of the study 8
1.8 Limitations of the study 8
1.9 Definitions of terms 9

CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.0 Introduction 10
2.1 Academic review 10
2.2 Fraud deterrence and detection 12
2.3 Elements of fraud 13
2.4 Types of fraud 14
2.5 Fraud theories 15
2.6 Antidotes to fraud 16
2.7 Fraud risk management 19
2.8 The fraud teams 23
2.9 Forensic auditing 25
2.10 Application of forensic audit 26
2.11 Investigative audits 29
2.12 Automated forensic tools 33
2.13 The significant of automated tools 40
2.14 Differences between forensic and financial audit 41
2.15 Advantages of forensic auditing to fraud control 42
2.16 Disadvantages 43
2.17 References 44

CHAPTER THREE: RESEARCH METHODOLOGY
3.0 Introduction 47
3.1 Research design 47
3.2 Sources of data collection 48
3.3 Area of the study 48
3.4 population of the study 49
3.5 Determination of sample size 49
3.6 Reliability test 50
3.7 Validity test 51
3.8 Method of data analysis 51
3.9 References 52

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND
IMPLEMENTATION
4.1 Presentation of data 53
4.2 Test of hypotheses 67
4.3 References 81

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND
RECOMMENDATION
5.1 Summary of findings 82
5.2 Conclusion 82
5.3 Recommendation 84
5.4 References 85
Appendix 1 86
Appendix 11 87
Bibliography