Resolving the problem of scares resources poses challenges for management of organizations. Most especially where there is a need for allocation of staff to jobs, buses to routes, and other similar managerial decision making. The technique available in assignment model is handily and apt in this...

His Excellency, President Muhammadu Buhari on Thursday, 8 October 2020, presented the 2021 Budget Proposal to the Joint session of the National Assembly. A major highlight of his budget presentation speech was the expression of the government’s intention to present the Finance Bill, 2020 for...

This paper describes various investigative techniques that can be used in financial investigations. It is not exhaustive in covering all techniques but only highlights techniques that have specific relevance in relation to financial investigations. In this paper, the reader will understand that...

The demand for forensic accountants and certified forensic investigation professionals (CFIPs) is increasing by the day in response to recent, well-publicized accounting scandals and regulatory failures. The scandals have given rise to government agency investigations and shareholders lawsuits,...

The Certified Forensic Investigation Professional (CFIP) and Fraud Examiners certification are now the gold standard in fraud detection and prevention. CFIPs, CPFAs/CFEs are known the world over as fraud-fighting experts. The CFIP, CPFA and ACFE have built respected organizations that are at the...

The Financial Action Task Force (FATF) defines money laundering as the processing of criminal proceeds to disguise their illegal origin. This process is of critical importance, as it enables the criminal to enjoy these profits without jeopardising their source. In the same line of thought, the...

Various Scholars account for the actual date of the evolution of Boko Haram terrorist group. However, the sect came to prominence in 2009 following the death of its leader, Mohammed Yusuf in police custody. Aside from the police act and Mohammed Yusuf’s death, poverty, unemployment, lack of...

It is said that the business of the business is to make money. The first reading of this assertion is that a company must do everything in its capacity to make profits. Therefore, the primary objective of an organisation is its bottom line. However, a second reading that is more important here...