FORENSIC ACCOUNTING AND CYBER FINANCIAL CRIME: EVIDENCE FROM GOMBE STATE TREASURY HOUSE, NIGERIA

Cyber financial crime poses growing threats to public financial management in Nigeria, particularly in digitized treasury systems. This study examined the impact of forensic accounting practices on mitigating cyber financial crime in Gombe State Treasury House, focusing on three dimensions: forensic audit techniques, digital forensic tools, and forensic accountants’ competence. A survey research design was adopted, with data collected from 210 staff using a structured questionnaire. Descriptive and inferential statistics were applied, and multiple regression analysis tested three hypotheses at 0.05 significance level. Results revealed that cyber financial crimes such as unauthorized electronic transfers and payroll manipulation are frequent challenges. Regression analysis showed that forensic audit techniques, digital forensic tools, and forensic accountants’ competence jointly explained 72.9% of variation in cyber financial crime mitigation. Each variable had a significant negative effect: forensic audit techniques β = 0.362, p < 0.001; digital forensic tools β = 0.328, p < 0.001; forensic accountants’ competence β = 0.301, p < 0.001. The findings support Fraud Triangle Theory and Resource-Based View, indicating that reducing opportunities for fraud and leveraging strategic resources enhance fraud prevention. The study concludes that integrating structured audits, advanced digital tools, and skilled personnel is essential for strengthening internal controls and safeguarding public funds in digital financial systems.