FORENSIC AUDITING TECHNIQUES AND TERRORISM FINANCING IN NIGERIA:A CONCEPTUAL REVIEW

Abstract

With an upsurge in terrorism  globally, forensic auditing has become an emerging accounting field of great importance for academic research, government and security studies: Therefore, this study set out to  examine conceptually the role of forensic auditing in tracking and tracing terrorism financing in Nigeria; specifically, the study examines how forensic auditing can be  more efficient than other accounting methods and how its adoption could help to detect and curb terrorism financing in Nigeria.Scholarly articles were downloaded from the world’s most recognised databases like emerald, Sage, Taylor and Francis among others and reviewed in line with the objective of the study. Most of the reviewed articles are of the view that, the failure of the traditional accounting methods in detecting and tracing the source of financing for terrorist activities has remain unabated. On the strength of the findings, this paper recommends the adoption and deployment of forensic auditing techniques like data mining and data analytics in tracking and curbing terrorism activities in Nigeria.