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.