Akinbowale, Oluwatoyin Esther; Klingelhöfer, Heinz Eckart - In: Cogent economics & finance 11 (2023) 1, pp. 1-21
The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk … the banking industry. There is no sufficient evidence to ascertain whether the fraud risk assessment and management in the … identified causes of cyberfraud. However, the findings establish a positive correlation between fraud risk assessment and …