| Abstract: |
As commercial activities in sub-Saharan Africa transition into "glocalized" models, where local market dynamics intersect with global supply chains, the risk of sophisticated financial fraud continues to escalate. Against this background, this study investigated the efficacy of forensic auditing as a mechanism for mitigating financial crimes within the glocalized commercial environment of the Onitsha Metropolis, Nigeria. The research was necessited by the widening gap between sophisticated modern fraud mechanisms and traditional auditing techniques in a hub where local market traditions intersect with global digital trade. Anchored on the Fraud Diamond Theory and Cybernetics Theory, the study examined four dimensions: forensic investigative skills, digital forensic technologies, litigation support, and internal control integration. A descriptive survey research design was adopted, utilizing a purposive sample of 150 professionals, including forensic accountants, internal auditors, and managers. Data were analyzed using Pearson Correlation and Multiple Regression Analysis via SPSS version 27. The empirical results revealed that forensic auditing dimensions collectively explain 74.6% of the variance in fraud management within the metropolis (R2=0.746R2=0.746). Specifically, digital forensic technologies and artificial intelligence emerged as the strongest predictors of fraud prevention (?=0.405,p |
