Effect of Forensic Accounting Analysis on Fraud Detection in Nigeria: A Study of EFCC Gombe Office

This study examined the effect of forensic accounting analysis, specifically
biometric authentication and lifestyle analysis, on fraud detection at the Economic and
Financial Crimes Commission (EFCC), Gombe Zonal Office. The research adopted a
quantitative survey design. The target population comprised 97 EFCC staff in Gombe,
from which a sample of 55 was selected using a stratified sampling technique in order
to ensure representation across four functional units: Investigation, Legal and
Prosecution, Forensic, and Administration. However, 46 valid responses were
analyzed in the study. Primary data was collected using a structured questionnaire
using a 5-point Likert scale, and data analysis was performed using SPSS version 27,
employing correlation and multiple regression techniques. Findings revealed that both
biometric authentication and lifestyle analysis significantly enhanced fraud detection.
The regression model accounted 46.7% of the variance in fraud detection, confirming
the relevance of these techniques. The study demonstrates that the combined
application of biometric authentication and lifestyle analysis can substantially improve
the EFCC's fraud detection capabilities and proposes focused staff training, capacity
development, and refinement of institutional policies to facilitate effective
implementation. It recommends that EFCC Gombe strengthen the use of these forensic
tools through training, capacity building, and institutional policy reforms, with support
from the EFCC headquarters, to standardize and optimize fraud detection practices
across all zonal offices.