EFFECT OF INFORMATION AND COMMUNICATION TECHNOLOGY ON FRAUD DETECTION AND PREVENTION IN TARABA STATE

Abstract

The study examined the effect of information and communication technology on fraud detection and
prevention in selected ministries department and agencies in Taraba State. The study employed survey
research design and correlational research design. The population of the study includes all employees of
the Taraba State Ministry of Finance, the Taraba State Ministry of Information and Orientation and
Ministry of Digital Economy and Innovation. The total population is 113. The employed the census
sampling techniques to adopts the entire population as sample size. The study administered 113
questionnaires to the respondents. However, only 97 questionnaires were retrieved. The study frequencies
and ordinary least square to analyzed the data. The study found that artificial intelligence has positive
and insignificant effect on fraud detection and prevention. Biometric authentication has negative and
significant effect fraud detection and prevention. The study found that continue online auditing has
positive and insignificant effect on fraud detection and prevention. The study recommends that Taraba
State government should increase AI adoption in MDAs by investing in AI tools and providing regular
training sessions for staff on AI-based fraud detection. The Taraba State government and relevant
agencies should implement this immediately to stay ahead of evolving fraud techniques. The Ministry of
Finance and anti-fraud units should spearhead training programmes, involving both policymakers and
operational staff, to foster acceptance and effective use of AI tools. Also, the government should address
the challenges associated with BA by simplifying its integration, reducing implementation costs, and
ensuring proper training. Policy adjustments could include implementing simplified biometric checks to
encourage user acceptance. The Taraba State government, working with technology providers, should
launch pilot programmes within six months, gradually scaling BA implementation as feedback is
incorporated. Agency directors and policymakers should work with IT teams to modify BA to suit the
organizational environment better.