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Electronic copy available at: http://ssrn.com/abstract=1788822

THE NIGERIAN ACADEMIC FORUM
A Multidisciplinary Journal

© National Association of the Academics (2009)
EDITOR - IN - CHIEF: Prof. Nonso Nnabuife, Faculty of Engineering, Nnarndi Azikiwe University, Awka, Anambra State, Nigeria.

EDITORS Dr. R. O. Seweje University of Ado-Ekiti, Ado-Ekiti

Dr. E. N. Mordi ,.Delta State University, Abraka

Dr. Ogo Ibeneme Nnamdi Azikiwe University, Awka. CONSULTING EDITORS Prof. , Prof. Prof. Prof. F.C. Okafor M.A. Mkpa G.C. Nzelibe C.C. Okam (UNIBEN) (ABSU) . (DELSU) (UNIJOS)

Electronic copy available at: http://ssrn.com/abstract=1788822

Contents
Gongronema Latifolium-X Local Hop Substitute for Beer Brewing - Frank N. I. Morah and Patrick U. Okon Curbing Emerging Acid Rain Created by Oil Exploration in Nigeria: Strategy for Action, Sensitization Education - Dr. Patrick O. Ajaja Experimental Investigation on the Thermoremediation Effect of Aromatic Contaminants on the Germination of Cowpea - C. P. Ukpaka; V. G. Nnadi and N. Umesi 1-3

4-\ 0

11-27

The Influence of Mentoring on the Teaching Competencies ofNYSC Teachers in Ogidi Education Zone of Anambra State - Lawretta Adaobi Aroh 28-33 Uplifting Chemical Technology for Economic Empowerment in Nigeria - Helen Okwuoma Nnabuenyi The Role of Forensic Accounting in Fraud Investigation and Litigation Support - Dr. Emma I. Okoye and Akamobi, Ndidika L The Relationship between Natural and Non-Natural Assets in National Accounting within the Economic Environment - Obiekwe Dike Need for Information Technology in Enhancement of Education in Nigeria Polytechnics in the 21st Century - Frederick Chukwuebuka Nwosu Language and National Development: The Nigeria Perspective - Dr. Jane A. Ec Onyeachu An Investigation into the Impact of Science Language Usage in Teaching of Integrated. Science in Selected Katsina State Schools - Ibrahim Usman

34-38

39-44

45-50

51-56

57-60

61-65

A Comparative Analysis of the Structure and Functions of Personnel Management in Organizations: Public and Private Sectors - Nnamdi Franklin Agetue 66-73 Relevance of Computer Literacy in Socio-Economic Development of the Family - Amaka Immaculetta Chijioke Re-Orientating the Home Economics Vision to Meet the Challenges of the Future - J. W. Umar Evaluation of Poverty Alleviation in Nigeria - D. S. C. Amobi; Pedro Okor and Precious B. Ehikioya

74-78

79-82

83-90

THE ROLE OF FORENSIC ACCOUNTING IN FRAUD INVESTlGATlO LITIGATION SUPPORT

A

D

Dr. Emma I. Okoye an d A/WIIIObi, Nditli/w

L.

Abstract
Forensic accounting is the speciality practice area of accounting that describes engagements that result from actual or anticipated dispute or litigation. It provides an accounting analysis that is sustainable to the court debate and ultimately dispute which will form the basis for discussion, resolution. While certainly ideal for court testimony, in broad terms, 'forensic', is about fact finding and interpretation. The increase in number of fraud and fraudulent activities in Nigeria and around the world has emphasized the need for forensic accounting. Engagements of forensic accountants on criminal matters typically arise as the aftermath of fraud. Fraud examination in forensic accounting is di fferent from that of 'traditional accounting' because the forensic accountant has the intuitive ability to analyze fraud. The aim this paper is to identify the role of forensic accounting in fraud investigations and litigation support and proffer suggestions that will, hopefully, bring to public awareness the importance of this area of accounting.

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Introduction
Forensic accounting is the tripartite practice of utilizing accounting, auditing and investigative skills to assist in legal matters. It is the speciality practice area of accounting that describes engagements that result from actual or anticipated disputes or...
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