INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025  
The Impact of Big Data Analytics in Forensic Auditing and  
Prevention and Detection of Fraud and Cyber Crimes in the Nigerian  
Public Sector  
Ali Shariff Kabara1*, Farouk Musa Aliyu2  
1Department of Accounting, Faculty of Social and Management Sciences, Federal University Birnin-  
Kebbi, Kalgo 862104, Kebbi, Nigeria  
2Department of Computer Science, Faculty of Science, Federal University Birnin-Kebbi, Kalgo 862104,  
Kebbi, Nigeria  
*Correspondence Author  
DOI: https://dx.doi.org/10.47772/IJRISS.2025.91100084  
Received: 17 November 2025; Accepted: 25 November 2025; Published: 29 November 2025  
ABSTRACT  
This study examines, how big data technique can be applied in forensic accounting to improve fraud and  
cybercrime detection in Nigeria with the view to suggest empirical and technological-based contemporary  
techniques in order to effectively detect and prevent frauds and corruption, as well as to proffer policy  
recommendations for confronting the scourge of fraud and corruption. Being a survey research design, the study  
adopt quantitative data collection and analyses using structured questionnaires distributed to a sample  
purposively selected forensic auditors from EFCC office Kano Command. Data obtained from the survey was  
analyzed using descriptive statistics, regression analysis and other relevant econometrics. The findings, revealed  
that Big Data Technologies has a positive and significant impact in conduct of forensic auditing in the Nigerian  
public sector. Similarly, it has positive and significant impact on Forensic Accounting and Prevention and  
Detection of Fraud and Cybercrimes in the Nigerian Public Sector. The study has social, economic and  
technological implication as follows: Social benefit include bringing awareness, to both public and private  
organizations of the impact of big data technology in forensic accounting. Economically will contribute to  
realizing the potentials of science and technology to meet the most pressing challenges of sustainable economic  
growth and development through early detection of fraud and corrupt practices by forensic accountant in EFCC.  
Moreover, technological benefits comprises bridging the gap between traditional methods of detecting  
fraud/cybercrimes by proposing improved ways of its detection using contemporary technology (i.e. Big data).  
It is recommended that Government shall consider these findings of empirical based knowledge of causes, nature  
and the extent of fraud/cybercrimes and its implications on the national growth during its subsequent policies  
formulations.  
Keywords: Forensic accounting, Big data Analytics, Cyber Crimes, Prevention and Detection Prevention and  
Detection.  
INTRODUCTION  
Fraudulent activities have appeared as some major challenge bedevilling both public and private sectors the  
world over (Nigeria inclusive). Fraudsters, mostly commit cybercrimes, launders money, evade tax, forged bank  
cheques, commit identity theft, and finance terrorist. The consequences lead to business loss, financial fraud, or  
damage in public and government properties, privacy breach, and security violation. The number of cybercrimes  
has rapidly increased as none of the traditional cybercrime detection systems implemented by forensics  
accountants can completely stop or mitigate them, because cybercriminals improve their methods. Forensic  
accounting is a scientific accounting method of uncovering, analyzing, resolving and presenting fraud and white  
collar crime matters in a phenomena that produces admissible evidence which is capable of providing or  
disproving facts in issue suitable in the court of law (Anthony & Gavine, 2022; Oyedokun, 2018).  
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On the other hand, big data analytics describes the process of uncovering trends, patterns, and correlations in  
large amount of raw data to help make data-informed decisions. These processes use familiar statistical analysis  
techniques like clustering and regression that can be applied to a big datasets with the help of newer tool. Data  
mining as a tool predicts future trends and behaviors allowing businesses to make proactive knowledge driven  
decisions by turning raw data into useful information. Both public and private sector can use data mining  
software to look for patterns in big data; they can learn more about their customers, detect fraud faster, get better  
view of market risks and manage regulatory compliance obligations,  
Based on the above, this study proposes to examine how big data technique can be applied in forensic accounting  
to improve fraud and cybercrime detection in Nigeria with the view to suggest empirical and technological-based  
contemporary techniques. This is to effectively detect and prevent frauds and corruption, as well as to proffer  
policy recommendations for confronting the scourge of fraud and corruption. This study aims to add valuable  
insights into the future of forensic accounting in the age of digital transformation.  
Problem Statement/Justification  
For the past two decades, the escalating list of fraud and corrupt practices in Nigeria have stimulated the attention  
of the government to establish agencies such as the Economic and Financial Crimes Commission (EFCC) as  
well as constitutional provisions such us the ICPC and the CCB FIU etc. Despite these efforts, financial frauds  
continue to escalate. According to the Ernst and Young (EY) global fraud survey (2016), Nigeria was identified  
as victims of fraud in corporate investments and ranked the 4th most fraudulent country in business practice.  
Moreover, World Bank report (2011) revealed that cases of fraud has resulted in the Nigerian banking failures  
and cost the government to lose around 1.5 to 2 trillion Naira (USD4.9 billion to USD6.6 billion) respectively  
(Okoye, et al., 2020). To emphasize the severity of financial crimes and public policy to combat them, the  
Nigerian President recently charged auditor general in the country to develop innovative strategies that can help  
the government win the war against corruption/fraud practices (Punch News December 7, 2021). More recently,  
the former executive chair of the EFCC revealed, in the commission’s latest edition Magazine (EFCC Alert), “I  
can tell you for free that the new Department of Intelligence that we have created is working wonders. They  
come up with a lot of intelligence. In one of them, a governor within the last six years (one individual) has  
withdrawn over N60 billion in cash. I assure you that, at the end of our investigations, Nigerians are going to be  
briefed of what we are doing behind the scene on cybercrime (Vanguard News December 12, 2021).”  
Notwithstanding the deleterious consequences on Nigerian’s economic growth, the situation has not given  
sufficient and necessary research attention. The few existing studies Anthony & Gavine, 2022; Oranefo, &  
Egbunike, 2022; Okoye, et al. (2020), Tapang, and Ihendinihu (2020) and Enofe, et al. (2015) have concentrated  
on studying the effect of forensic accounting in detecting fraud/cybercrime. However, the few studies have not  
undertaken a comprehensive study on the phenomena and failed to incorporate the role of big data technologies  
in private as well as public institutions. Thus, leaving a Technological skill gap, which this study intends to  
address by exploring the role of Big Data in modern forensic accounting, focusing on their applications, benefits,  
and challenges. It aims to provide a comprehensive understanding of how these technologies can enhance the  
effectiveness of forensic accounting practices especially in the public sector. This is also emphasized by a  
comprehensive study by Daraojimba, Farayola, Olatoye, Mhlongo, & Oke, (2023) using a systematic literature  
review methodology, analyzing peer-reviewed articles and case studies from 2015 to 2022. Key findings  
revealed the transformation of financial fraud in the digital era, marked by increasing complexity and the  
adoption of advanced technologies. The role of forensic accounting has evolved in response, integrating new  
tools and techniques for effective fraud detection and prevention.  
Objective (s) of the Study  
The overall objective is to examine how big data techniques can be applied in forensic accounting to improve  
fraud and cybercrime detection in Nigeria. The specific objectives are:  
1. To identify the causes, nature and the extent of financial fraud and cybercrimes in Nigerian public sector.  
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2. To evaluate the level of awareness of using big data techniques in forensic accounting in Nigerian public  
sectors.  
3. To determine whether big data technologies has any influence on forensic accounting  
4. To investigate whether employing big data technologies in forensic accounting can influence the  
prevention and detection of fraud and cybercrimes in the Nigerian public sector.  
LITERATURE REVIEW  
Concept of Big data and forensic accounting  
Big data refers to structured or unstructured data sets that are commonly described according to the four Vs:  
Volume, Variety, Velocity, and Veracity. Volume refers to data sets that are so large that traditional tools are  
inadequate. Variety reflects different data formats, such as quantitative, text-based, and mixed forms, as well as  
images, video, and other formats (Geppa, Martina, Linnenlueckeb and O’Neilla, (2018). Big Data technologies  
has the potentials for reshaping the landscape of forensic accounting by revolutionizing fraud detection, anomaly  
identification, and evidence gathering, enhancing the speed and accuracy of forensic investigations. Real-time  
fraud monitoring, automated data processing, and predictive analytics are just a few examples.  
On the other hand, Association of Certified Forensic Examiners (ACFE, 2011) from United States, define  
forensic accounting as the use of professional accounting skills in matters involving potential or actual civil or  
criminal litigation. The role of forensic accounting has become a vital area in the discipline of accounting, which  
takes care of examining the fraud, controlling corruption and bribery, extends legal support, looks after expert  
witnessing and cybersecurity (Hassink et al., 2010; Rezaee and Wang, 2019).  
Empirical Review and Hypotheses Development  
A critical review of literature revealed that, there is lack of literature on the impact of big data technique on  
forensic accounting for detection fraud and cybercrime in Nigeria. The few existing studies like Anthony &  
Gavine, 2022; Oranefo, & Egbunike, 2022; Okoye, et al. (2020); Tapang, and Ihendinihu (2020) and Enofe, et  
al. (2015) have concentrated on the effect of forensic accounting in detecting fraud/cybercrime mostly in the  
private sector. For instance, Okoye, et al. (2019) investigated the effect of forensic auditing on the financial  
performance of quoted food & beverage firms in Nigeria. Similarly, Okoye, et al. (2020) examined the effect of  
forensic accounting investigation on financial fraud in Nigerian Deposit Money Bank, and to determine whether  
forensic accounting investigation report can enhance court adjudication on financial fraud in Nigeria. This study  
adopted the cross-sectional survey design with purposive sampling technique as the only people knowledgeable  
and experienced in the area under the study were selected. Hence, a sample of one hundred and thirty-five (135),  
the staff and management team of the banks and Chartered Accountant firms were purposively selected. The  
review of this paper shows that forensic accounting investigation has a significant effect in detecting financial  
fraud in Nigerian Deposit Money Banks. Therefore, the results strongly support the use and application of  
forensic accounting investigation towards detecting financial fraud in Nigeria.  
Recently, Franca, Ofurum and Solomon (2023); Ndubuisi, Beatrice and Chinyere (2017) and Temitope (2014)  
Franca, Ofurum and Solomon (2023) conducted a study which examined the effect of forensic accounting and  
fraud detection in Nigerian public sector was fuelled by rising incidence of fraud now common in the public  
sector. Data were gotten from the 357 respondents using structured questionnaire and analysed using Spearman  
rank correlation method. With the response analysed, it was discovered that all three indicators of forensic  
accounting are negatively and significantly correlated with payroll and procurement fraud. The take home is  
fraud can be detected through forensic accounting. In addition, Ndubuisi, Beatrice and Chinyere (2017)  
investigates the effect of forensic accounting application on the detection of financial crime in deposit money  
deposit banks in Anambra State. Using survey research design and a sample size of 35 respondents from 11  
commercial banks, the study findings revealed that, forensic accounting is effective in reducing financial crimes.  
In a similar incidence, as fraudulent activities in a commercial bank setting may have a negative effect on the  
viability, performance, sustainability and reputation of commercials banks; Temitope (2014) carried out a study  
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on the effects of forensic accounting on the performance of commercial bank in Nigeria. The study was  
conducted through explanatory research design and a sample of 61 respondents. The findings indicated that  
forensic investigation and forensic litigation was statistically significant in explaining changes in financial  
performance of commercial banks.  
Thus, the few studies have not undertaken a comprehensive study on the phenomena and failed to integrate the  
role of big data technologies at both private and public institutions.  
Impact of Big Data, in Forensic Auditing, Prevention and Detection of Fraud and Cyber Crimes  
More recently, some studies have been conducted on the impact of big data, in forensic auditing, prevention and  
detection of fraud and cybercrimes, mostly in the foreign countries like, Gabrielli, Magri, Medioli and Marchini  
(2025); Al-Sultani (2025); Mardjono, Suhartono and Hariyadi (2024); Sembiring & Widur (2023); Shalhoob,  
Halawani, Alharbi and Babiker (2024); Akinbowale, Mashigo & Zerihun (2023); Al Natour, Al-Mawali, Zaidan,  
and Said, (2023).  
Gabrielli, Magri, Medioli and Marchini (2025). This paper examines how the integration of big data in forensic  
accounting practices is reshaping fraud detection processes for internal fraud mitigation in the banking industry.  
The research adopts a qualitative approach based on seventeen semi-structured interviews with forensic  
accountants. This qualitative approach allows us to identify dispositional and relational affordances. Findings  
show that big data enables some significant affordances. As dispositional affordances, big data and big data  
analytics tools ensure a greater depth of the analysis. The power of visual analytics in fraud detection is  
highlighted in both dispositional and relational affordances.  
Al-Sultani (2025) delves detail into the investigation of notable positive impact of big data on the practices of  
forensic accounting in Iraq. Using a descriptive methodology and statistical analysis, the results reveals that the  
big data in forensic accountant can make it easier for forensic accountants to analyze complex datasets,  
triangulate, analyze using software, improve risk management to detect fraud, financial irregularities effectively.  
Overall, the study highlights that big data can be fully utilized in forensic accounting if sufficient investment is  
made on infrastructure, training, and technology adoption in the respective industry.  
Shalhoob, Halawani, Alharbi and Babiker (2024) investigate the role of big data analytics (BDA) in promoting  
error detection and preventing fraud in accounting operations. Using a secondary method of data collection, the  
results of their analysis reveals that the BDA enhances fraud detection by integrating data from multiple sources,  
using sophisticated algorithms to identify anomalies. Reduces false positives and improves accuracy.  
In a similar vein, Mardjono, Suhartono and Hariyadi (2024) conducted a study to determine the relationship  
between awareness of the use of forensic accounting and the role of the internal control system (COSO) mediated  
by Big Data Analysis (BDA) towards interest in using forensic accounting in detecting fraud. The research  
design is a case study with a quantitative approach. The sample for this study was 331 auditor respondents spread  
across KAP, BPK and BPKP in Indonesia. The results of this study prove that Big Data Analysis mediates the  
relationship between Awareness of Forensic Accounting on Intentions of Forensic Accounting. Also, Big Data  
Analysis mediates the relationship between COSO on Intentions of Forensic Accounting.  
Sembiring & Widur (2023) examined the influence of auditor experience, Big Data, and forensic auditing as  
mediating variables on fraud detection. It used a quantitative approach with a survey method by distributing  
questionnaires through a google form. Respondents comprised 128 internal, external, and government auditors.  
Furthermore, the data were analyzed using structural equation modeling (SEM) with the help of SmartPLS tools.  
The results showed that the auditor's experience, forensic audit, and Big Data positively and significantly affect  
fraud detection. Auditor experience and Big Data variables positively and significantly affect Forensic Audits.  
In a similar vein, Akinbowale, Mashigo & Zerihun (2023) conducted a study on integration of forensic  
accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking  
industry. This study employed an explanatory research design involving the use of simulated data to mirror the  
situation in the banking industry. This study provides an understanding into the attributes of internal fraud and  
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a practical guided approach to implement an integrated forensic accounting and big data technology framework  
for internal fraud mitigation.  
Mittal, Kaur and Gupta (2021) using structural equation modeling. Results indicate that awareness of forensic  
accounting has a positive influence on practitioners’ intentions to its use for fraud detection. Big data  
technologies mediate the relationship between awareness and intentions to use for fraud detection.  
In contrast, Al Natour, Al-Mawali, Zaidan, and Said, (2023) studied the role of forensic accounting skills in  
enhancing auditor’s self-efficacy towards fraud detection in Egypt using computer assisted audit techniques and  
tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-  
efficacy, as well as its role in enhancing fraud detection as the moderating variable. Using partial least square  
structural equation modelling the results show a significant direct relationship between auditor’s self-efficacy  
and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-  
efficacy and fraud detection.  
Context of the Study  
The Economic and financial crime commission (EFCC) is an arrow head in the fighting against corruption in  
Nigeria and it was established as far back as 2003. The EFCC is an inter-agency commission consisting board  
drawn from all Nigerian Law Enforcement Agency (LEA) and the regulations. The commission has the authority  
to investigate, to avert and prosecute offenders who engage in money Laundering, embezzlement, bribery,  
looting and any form of corrupt practices, illegal arms dealing, smuggling, human trafficking and child labour,  
illegal oil bunkering, illegal mining tax evasion, foreign exchange malpractices including counterfeiting of  
currency, theft of intellectual property and piracy, open market abuse, dumping of toxic wastes and prohibited  
goods.(EFCC ACT, 2004.)  
Theoretical Framework  
The theories that underpins this research are Technology-Organization-Environment (TOE) framework theory,  
white-collar crime theory, fraud triangle theory and fraud diamond theory as all the four capture the essence of  
this research.  
The proponents of the Technology-Organization-Environment (TOE) framework are Louis G. Tornatzky and  
Mitchell Fleischer, who first described it in their 1990 book, The Processes of Technological Innovation. The  
framework posits that three contexts—technological, organizational, and environmental—influence an  
organization's decision to adopt new technologies. The Technology-Organization-Environment (TOE)  
framework is a theory that explains technology adoption by analyzing three contextual factors: Technology  
(characteristics of the innovation), Organization (internal firm characteristics like resources and size), and  
Environment (external factors like competition and government policies). This framework is widely used at the  
firm level to predict and understand why and how organizations adopt new technologies. For instance, audit  
firms and anti-corruptions organizations like EFCC have it even mandatory to adapt Computer Assisted Audit  
Techniques (CAAT) due to the complexity of new fraud and cybercrimes techniques perpetrated by the  
fraudsters which include adoption of big data technology. The TOE model has been tested in European,  
American, and Asian contexts, as well as in both developed as well as developing countries (Zhu and Kraemer  
2005; Zhu et al. 2006b). In each study, the three elements of technology, organization, and environment have  
been shown to influence the way a firm identifies the need for, searches for, and adopts new technology.  
Furthermore, due to the capability of the fraudsters, the service of a forensic accountant is required to forestall  
the occurrence of such fraud. Sutherland propounded white-collar crime theory in 1939. According to the  
proponent the white-collar criminals are opportunists, who over time take advantage of their circumstances and  
position to accumulate financial gain. Similarly, Cassey (1919 – 1987) developed fraud triangle theory. The  
theory explains that individuals who are trusted could violate the trust once they believe that having a financial  
problem that is non-shareable can be solved by violation of a position of financial trust. In the same vein, Wolfe  
and Hermanson (2004) propounded fraud diamond theory. They added a fourth variable called capabilities to  
the three-factor theory of fraud triangle of pressure, opportunity and rationalization. According to Adebisi and  
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Gbegi (2015) that capabilities explain how the fraudster must possess certain skills and competencies to pull off  
his crime.  
Based on the findings of the previous literature and the above underpinning theories, thus, our study hypothesizes  
that:  
Ho1: Big Data Technologies has no significant impact in the Conduct of Forensic Auditing in the Nigerian public  
sector  
Ho2: Big Data Technologies, has no significant impact on Forensic Accounting and Prevention and Detection  
of Fraud and Cybercrimes in the Nigerian Public Sector  
METHODOLOGY  
This study adopts Post-positivism research paradigm that is often related with quantitative approaches.  
According to Collis and Hussey (2014) research paradigm is a framework that just guides how research is  
conducted, based on specific philosophies, attitudes, views and expectations regarding the nature of knowledge  
and the world. Researchers make claims for knowledge based on cause-and-effect thinking focusing on selected  
variables to interconnect measures of variables and theories testing. Hence, epistemology underpins objective  
approach. This study, decided to use the deductive approach study of cause and effect with fix design, which  
results are accurately and reliably that leads to generalizations after passing reliability and validity test. However,  
research focuses on Technological skills gaps analysis in the public sector of the economy (using technological  
tools to combat financial crimes).  
Research Design  
Being a survey research design the study adopted quantitative data collection and analyses using structured  
questionnaires. Questionnaires were distributed to a target population which are forensic auditors working with  
Economic and Financial Crimes Commission (EFCC). As the EFCC has only three (3) Zonal Command offices  
(Sokoto, Kano, Kaduna) in the North-western Nigeria which is the scope of this study; hence, Sokoto Zonal  
Command was chosen based on convenient sampling. Meanwhile, 30 forensic accountants were randomly  
selected to fill the questionnaires. Luckily enough, all the questionnaire distributed were appropriately filled and  
returned. Meanwhile, the study adopts a more scientific measure of data and measurement reliability and validity  
tests. Cronbach’s Alpha is applied to measure the internal consistency and reliability in which the details  
explanation was made in subsequent section.  
Data analytical technique  
To evaluate each of the conceptual framework's hypotheses for the current study, The Statistical Package for  
Social Sciences (SPSS) version 26 is used to apply the basic linear regression analysis technique. As this study  
comprises a direct relationship between variables, hence, it utilizes basic linear regression analysis to determine  
the positive and significant association between Big-data Analytics (BDA) and Forensic Auditing (FA); and  
whether this this relationship help in combat of financial and cybercrime in the Nigerian public sector. The linear  
regression is expressed as:  
Y1 = β0 + β1X1 + Ɛ  
Were.  
Y1 = FA (dependent/response variable)  
X1 = BDA (independent/regressor variable)  
β0 = Intercept  
β1 = Coefficient  
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Ɛ = error term or random disturbance term assumed to be normally distributed with mean zero.  
RESULTS AND DISCUSSIONS  
This section presents the results from the data analysis and discusses the implications of these findings in the  
context of the study. The analysis aims to examine whether big data technique can be applied in forensic  
accounting to improve fraud and cybercrime detection in Nigeria. This chapter is structured to include descriptive  
and regression analyses, all aligned with the research objectives and hypotheses testing, discussion on major  
findings and policy implication of the finding.  
Table 4.2: Reliability and Validity Test of data  
The study adopts a more scientific measure of data and measurement reliability and validity tests. Cronbach’s  
Alpha is applied to measure the internal consistency and reliability, that is, do all the items in the scale tap into  
one construct? The results in Table 4.3 below show the Cronbach’s Alpha reliability test statistics based on 43  
items of 0.98. In social science research, a Cronbach’s Alpha greater than 0.70 is considered acceptable (Gujarati,  
2004). Thus, an Alpha of 0.98 is preferred and considered good reliability of the questionnaire measurement.  
Table 4.3: Reliability and Validity Test of data  
Variables  
Statistics  
43  
Number of Items  
Cronbach’s Alpha  
N
0.989  
30  
Source: SPSS OUTPUT (Appendix)  
Validity result  
This study passed through rigorous scale development and validation processes. The items were adapted from  
various past literature on green governance and firm performance and channelled to the need of this study.  
Meanwhile, the current study seeks feedback on the validity of items from two academicians, two policymakers,  
and two industry experts, representing diverse backgrounds in universities, government institutions, and  
industries. As such, they all participated, providing feedback that led to appropriate corrections for item  
validation (Drost, 2011).  
Descriptive Sstatistics  
RO 1: Causes of Financial Fraud and Cybercrimes Practices in the Nigerian Public Sector Below are  
individual outcomes of the respondents regarding the causes of financial fraud and cybercrimes practices in the  
Nigerian public sector in terms of economics, social, cultural, environmental and legal determinants.  
Table 4.- Economic Factor  
Frequency  
Percent  
30.0  
Valid Percent Cumulative Percent  
Valid  
1.00  
1.17  
1.33  
12  
2
40.0  
6.7  
40.0  
46.7  
70.0  
5.0  
7
17.5  
23.3  
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1.50  
1.83  
2.00  
3.00  
3.67  
Total  
1
2.5  
3.3  
73.3  
86.7  
93.3  
96.7  
100.0  
4
10.0  
5.0  
13.3  
6.7  
2
1
2.5  
3.3  
1
2.5  
3.3  
30  
75.0  
100.0  
Source: Field Survey (2024)  
The results in the above table 4.—indicates that cumulatively 93.3% of the respondents accepted that High cost  
of living, High rate of inflation, Low Income, Poor remuneration, Poor infrastructure and Poverty are the major  
causes of financial fraud and cybercrimes practices in the Nigerian public sector. Whereas, only 6.7% has a  
contrary opinion.  
Table 5: Social Factors  
Frequency  
Percent  
32.5  
2.5  
Valid Percent  
43.3  
Cumulative Percent  
Valid  
1.00  
1.50  
1.75  
2.00  
4.00  
4.25  
Total  
13  
1
43.3  
46.7  
63.3  
93.3  
96.7  
100.0  
3.3  
5
12.5  
22.5  
2.5  
16.7  
9
30.0  
1
3.3  
1
2.5  
3.3  
30  
75.0  
100.0  
Source: Field Survey (2024)  
From table 4.--above, it shows that majority of the respondent (93.3%) believed that Social determinant like  
social recognition, friends influence, family influence and exposure to crime are the main causes of financial  
fraud and cybercrimes practices in the Nigerian public sector. Only 6.7% has contrary opinion.  
Table 6: Cultural Factors  
Frequency  
Percent  
27.5  
5.0  
Valid Percent  
Cumulative Percent  
Valid  
1.00  
1.20  
1.40  
1.60  
11  
2
36.7  
6.7  
36.7  
43.3  
50.0  
83.3  
2
5.0  
6.7  
10  
25.0  
33.3  
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1.80  
2.00  
2.20  
2.80  
Total  
1
2.5  
2.5  
2.5  
5.0  
75.0  
3.3  
86.7  
90.0  
93.3  
100.0  
1
3.3  
1
3.3  
2
6.7  
30  
100.0  
Source: Field Survey (2024)  
The outcomes of almost all the respondents in table 4.- above revealed that major Causes of Financial Fraud  
and Cybercrimes Practices in the Nigerian Public Sector is cultural determinant Which include different  
political ideology, social grouping and Relationship, Ethnicity and race, acculturation and socio-economic  
class.  
Table 7: Environmental Factors  
Frequency  
Percent  
17.5  
25.0  
10.0  
10.0  
5.0  
Valid Percent Cumulative Percent  
Valid  
1.00  
1.25  
1.50  
1.75  
2.25  
2.50  
Total  
7
23.3  
33.3  
13.3  
13.3  
6.7  
23.3  
56.7  
70.0  
83.3  
90.0  
100.0  
10  
4
4
2
3
7.5  
10.0  
100.0  
30  
75.0  
Source: Field Survey (2024)  
Table 4.- Disclosed that, 90% of the respondents indicate their opinion that environmental Determinant of  
financial fraud and cybercrimes practices in the Nigerian public sector Poor working condition, Higher levels of  
market and political monopolization, Weak civil participation and community orientations among others.  
Meanwhile, only 10% has a contrary opinion.  
Table 8: Legal Factors  
Frequency  
Percent  
32.5  
5.0  
Valid Percent  
Cumulative Percent  
Valid  
1.00  
1.20  
1.40  
1.80  
2.00  
13  
2
43.3  
6.7  
43.3  
50.0  
53.3  
60.0  
70.0  
1
2.5  
3.3  
2
5.0  
6.7  
3
7.5  
10.0  
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2.40  
2.60  
3.00  
3.40  
4.40  
Total  
2
5.0  
7.5  
5.0  
2.5  
2.5  
75.0  
6.7  
76.7  
86.7  
93.3  
96.7  
100.0  
3
10.0  
6.7  
2
1
3.3  
1
3.3  
30  
100.0  
Source: Field Survey (2024)  
The results in the above table 4.—indicates that cumulatively 86.7 % of the respondents believed that Lack of  
instructions to security officer, No strict punishment for corrupt people, gap in legal framework, Political  
instability as a result of ineffective policy and regulations and lastly intimidation of the anti-corruption agencies  
are the main causes of financial fraud and cybercrimes practices in the Nigerian public sector.  
Nature of Fin Fraud and Cyber Crime in the Nigerian Public Sector  
Below are individual outcomes of the respondents regarding the Nature of Fin Fraud and Cyber Crime in the  
Nigerian Public sector.  
Table 9: Nature of Financial Fraud in the Public Sector  
Frequency  
Percent  
2.5  
Valid Percent  
3.3  
Cumulative Percent  
Valid  
1.00  
1.33  
1.67  
2.00  
2.33  
2.67  
3.00  
3.67  
4.33  
Total  
1
3.3  
10  
1
25.0  
2.5  
33.3  
36.7  
40.0  
56.7  
63.3  
76.7  
80.0  
90.0  
100.0  
3.3  
5
12.5  
5.0  
16.7  
2
6.7  
4
10.0  
2.5  
13.3  
1
3.3  
3
7.5  
10.0  
3
7.5  
10.0  
30  
75.0  
100.0  
Source: Field Survey (2024)  
The results in the above table 4.—indicates that cumulatively 76.7 % of the respondents disclosed that Nature  
of financial fraudulent practice in the public sector are mainly, kickbacks, bribery and corruption, and financial  
statement fraud. However, 23.3% contradict opinions. This findings was inconsistence with the Franca, Ofurum  
and Solomon (2023)) Who reveals payroll fraud as the most financial fraudulent practice in the public sector.  
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Table 10: Nature of Financial Fraud Via Cyber Crime  
Frequency  
Percent  
12.5  
Valid Percent  
16.7  
Cumulative Percent  
Valid  
1.00  
1.50  
1.75  
2.25  
2.50  
2.75  
3.75  
4.00  
4.50  
Total  
5
16.7  
33.3  
50.0  
53.3  
63.3  
70.0  
76.7  
86.7  
100.0  
5
12.5  
12.5  
2.5  
16.7  
5
16.7  
1
3.3  
3
7.5  
10.0  
2
5.0  
6.7  
2
5.0  
6.7  
3
7.5  
10.0  
4
10.0  
75.0  
13.3  
30  
100.0  
Source: Field Survey (2024)  
The results in the above table 4.—indicates that cumulatively 70.0 % of the respondents believed cracking,  
scavenging, piggybacking, terminal Spoofing are major types of cyber-crimes committed in the Nigerian public  
sector.  
Extent of Financial Fraud and Cyber Crime in the Nigerian Public Sector  
Objective 3:  
Table 11: Extent of financial fraud and cybercrimes in Nigerian public sector  
Frequency  
Percent  
22.5  
Valid Percent  
30.0  
Cumulative Percent  
Valid  
Very High  
High  
9
30.0  
63.3  
76.7  
100.0  
10  
4
25.0  
33.3  
Medium  
Low  
10.0  
13.3  
7
17.5  
23.3  
Total  
30  
75.0  
100.0  
Source: Field Survey (2024)  
The result in table 3.3 above indicate that 19 out of 30 respondents equivalent to 63% believed that, the extent  
of financial fraud and cybercrimes in Nigerian public sector is high; whereas, 17.5% has contrary view.  
Meanwhile, 13.3% believed it is Medium.  
RQ 2 Level of Awareness of Using Big Data in Forensic Auditing  
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Table 12: Level of Awareness Bigdata in Forensic Audit  
Frequency Percent  
2.5  
Valid Percent  
3.3  
Cumulative Percent  
Valid  
1.14  
1.43  
1.71  
1.86  
2.00  
2.14  
2.43  
2.57  
2.71  
2.86  
3.00  
3.14  
3.29  
3.86  
4.00  
4.14  
4.43  
Total  
1
3.3  
1
1
2
1
2
3
1
3
2
1
1
1
1
2
1
6
30  
2.5  
2.5  
5.0  
2.5  
5.0  
7.5  
2.5  
7.5  
5.0  
2.5  
2.5  
2.5  
2.5  
5.0  
2.5  
15.0  
75.0  
3.3  
6.7  
3.3  
10.0  
16.7  
20.0  
26.7  
36.7  
40.0  
50.0  
56.7  
60.0  
63.3  
66.7  
70.0  
76.7  
80.0  
100.0  
6.7  
3.3  
6.7  
10.0  
3.3  
10.0  
6.7  
3.3  
3.3  
3.3  
3.3  
6.7  
3.3  
20.0  
100.0  
Source: Field Survey (2024)  
The outcomes of almost 57% of the responses in table 4.- above indicated that auditors and forensic accountants  
in the Nigerian public sectors are aware of aware of the use data mining software to look for trends, patterns &  
correlations in large amount of raw data (big data) to detect fraud & cyber-crime faster. Similarly, they agreed  
that data mining technique is requisite in detection the payroll and personnel fraud in their organization. In the  
same vein, they have opinion that training on big data analytics and fraud awareness reduces or eradicates fraud  
and cybercrimes. On the other hand, 30% claimed unawareness; meanwhile, 13% are indifference.  
This result is similar to that of Mittal, Kaur and Gupta (2021) who’s after using structural equation modeling  
their results indicate that big data technologies mediate the relationship between awareness and intentions to use  
big data for fraud detection.  
Test of Hypothesis  
The hypothesis of this study is tested in this section using responses from Table 4.7;  
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Statement of Hypothesis  
Ho1: Big Data Technologies has no significant impact in the Conduct of Forensic Auditing in the Nigerian public  
sector.  
Table 4.7: Test Statistics Results  
One-Sample Statistics  
N
Mean  
Std. Deviation  
1.09976  
Std. Error Mean  
.20079  
Big Data in Forensic Audit  
Source: Field Survey (2024)  
30  
3.1500  
The mean scores for big data in forensic auditing indicate that respondents majorly disclose moderate levels of  
using big-data information in the conduct of their audit assignment. Standard deviations for each component  
suggest reasonable variability among firms.  
One-Sample Test  
Test Value = 0  
t
df  
Sig.  
tailed)  
(2- Mean  
Difference  
95% Confidence Interval  
of the Difference  
Lower  
2.7393  
Upper  
Big Data Forensic Audit  
15.688  
29  
.000  
3.15000  
3.5607  
Source: Field Survey (2024)  
The results of One-Sample Test regression analysis of hypotheses 1 showed that incorporating big-data  
techniques has a positive and significant effect on the conduct of forensic accounting (t = 15.68, p = 0.000 <  
0.05) at 1% level of significance; hence, Ho1 is rejected. This showed that using big-data technique has a positive  
significant influence in forensic auditing in the public sector. This is consistent with findings of Gabrielli, Magri,  
Medioli and Marchini (2025) whose investigation revealed the notable positive impact of big data on the  
practices of forensic accounting in Iraq.  
Ho2: Big Data Technologies, has no significant impact on Forensic Accounting and Prevention and Detection  
of Fraud and Cybercrimes in the Nigerian Public Sector  
Table 4.7: Test Statistics Results  
One-Sample Statistics  
N
Mean  
Std. Deviation  
Std. Error Mean  
.20079  
Big Data in F Audit Prev Dete c Fraud Cyber Crime  
Source: Field Survey (2024)  
30  
3.1500 1.09976  
The mean scores for overall big data in forensic auditing from the above table indicate that respondents majorly  
disclose moderate levels of using big-data information in the conduct of their audit assignment (Mean scores  
3.150). However, they give more emphasis on data mining software which help them to look for patterns in big  
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data to detect cyber-crime faster and help in the provision of litigation support services for fraud and cybercrimes  
investigations for early detection of fraud and cybercrime (Mean scores 3.966 and 3.833 respectively, see  
appendix). Meanwhile, the standard deviations for each component suggest reasonable variability among firms.  
One-Sample Test  
Test Value = 0  
t
df Sig.  
(2-  
Mean  
95%  
Confidence  
Difference Interval of the  
Difference  
tailed)  
Lower Upper  
Big Data in F Audit Prev Dete c Fraud Cyber Crime 15.688 29 0.000 3.15000  
Source: Field Survey (2024)  
2.7393 3.5607  
The results from table 4.- above of One-Sample Test regression analysis of hypotheses II showed that  
employing big-data techniques has a positive significantly effect on the relationship between forensic accounting  
and Prevention and Detection of Fraud and Cybercrimes in all the constructs in the table above (t = 15.68, p =  
0.000 < 0.05) at 1% level of significance; hence, Ho2 is accepted. This showed that using big-data technique  
has a positive and significant in influencing a relationship between forensic auditing in the Prevention and  
Detection of Fraud and Cybercrimes in public sector. This findings is consistent with Mardjono, Suhartono and  
Hariyadi (2024) and Sembiring & Widur (2023) who’s the results of their study prove that Big Data Analysis  
mediates the relationship between Awareness of Forensic Accounting on Intentions of Forensic Accounting.  
The results indicate that, forensic auditors admitted using various skills that help forensic auditor to comprehend  
financial Patterns in a big data to detect fraud and cyber-crime using data mining software to look for patterns  
in big data to detect cyber-crime faster. Data mining software also help in the provision of litigation support  
services for fraud and cybercrimes investigations forensic accounting techniques aided our institutions to combat  
financial crimes using uncovering trends, patterns, and correlations in large amount of raw data. This is  
vindicated in the recent EFCC report that Nigeria’s anti-graft agency, the Economic and Financial Crimes  
Commission recovered at least N231.6 billion and sent no fewer than 3175 criminals to prison in 2024. Giving  
a breaking down the recoveries, the agency said the amount was made up of 70,260, 544.18, £29, 264.50,  
€208,297.10, ₹51,360.00, C$3,950.00, A$740.00, ¥74,754.00, R35,000.00, 42,390.00 UAE Dirhams and 247.00  
Riyals (Vanguard, August 7, 2024). The top EFCC official noted that the involvement of youths in the crime  
had continued to pose serious concerns to every stakeholder in the anti-graft war and asked them to repent and  
steer clear of crimes. He noted, “In spite of this commendable performance, the commission is deeply worried  
about the increasing involvement of young people, including students, in cybercrime, popularly called yahoo  
yahoo.” (Vanguard, August 7, 2024).  
As confirm by the above revelation, most of the fraudulent activities occurred in form of cybercrime which can  
only be combated using big data analytics which always describes the process of uncovering trends, patterns,  
and correlations in large amount of raw data to help make data-informed decisions that help in uncovering fraud  
and cybercrime activities.  
SUMMARY OF MAJOR FINDINGS  
Based on the analysis of the data collected, the following findings were summarized:  
i.  
The causes of financial fraud and cybercrimes practices in the Nigerian public sector were found to be  
based on economics, social, cultural, environmental and legal reasons. While, Nature of financial  
fraudulent practice in the public sector are found to be mainly, kickbacks, bribery and corruption, and  
financial statement fraud.  
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ii.  
Majority view of respondent’s equivalent to 63% believed that, the extent of financial fraud and  
cybercrimes in Nigerian public sector is high.  
iii.  
The outcomes of almost 57% of the responses indicated that auditors and forensic accountants in the  
Nigerian public sectors are aware of the use data mining software to look for trends, patterns &  
correlations in large amount of raw data (big data) to detect fraud & cyber-crime faster.  
iv.  
v.  
The regression result revealed that using big-data technique has a positive significant influence in  
forensic auditing in the public sector.  
The regression analysis of hypotheses II showed that employing big-data techniques has a positive  
significant effect on the relationship between forensic accounting and Prevention and Detection of Fraud  
and Cybercrimes.  
CONCLUSION AND RECOMMENDATIONS  
In conclusion, the study examined the impact of big data in forensic auditing and prevention and detection of  
fraud and cybercrimes in the Nigerian public sector. Big data has significant impact in the conduct of Forensic  
auditing. In the same vein, it play significant role in the relationship between Forensic auditing and the detection  
and prevention of fraud in the Nigerian Public sector. This study concludes that big data is a significant enabler  
and could be considered as a key to enhance practice and use of forensic accounting.  
Contribution and Policy Implications of the Study  
The findings of this research contributes to the body of existing literature empirical based evidence on the role  
of big data on forensic accounting and the detection and prevention of fraud. The policy implication of the above  
findings can be categorised as follows:  
Research Implication of the study:  
Social Benefits: Findings of the study brought awareness by highlighting the impact big data technology in  
forensic accounting service towards financial fraud/cybercrime prevention and detection in both public and  
private organization.  
Economic Benefits: The findings contributed to realizing the potentials of science and technology to meet the  
most pressing challenges of sustainable economic growth and development by early detection of fraud and  
corrupt practices.  
Technological benefits: The research contributions is an attempt to bridge the gap between traditional method  
of detecting fraud/cybercrimes by proposing an improved effective ways of detecting fraud and cybercrime using  
contemporary technology.  
Limitations of the Study and Suggestions for Further Studies  
In this study, only used select forensic auditors (30) to represent a population of forensic auditors in 3 EFCC  
zonal officers of North-western Nigeria. In line with the limitation of this study, future research should focused  
on increasing the sample size. Also focused on increasing the number of variables such as Auditors expertise in  
forensic auditing among others.  
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