Artificial Intelligence-Enabled Accounting Information Systems and Fraud Detection in Nigeria's Financial Services Sector: The Moderating Role of Natural Language Processing
The rapid digitalisation of financial systems has improved operational efficiency and financial inclusion while simultaneously increasing exposure to sophisticated forms of cyber-enabled fraud and electronic financial misconduct. Conventional auditing systems, which largely depend on retrospective verification and rule-based monitoring, increasingly struggle to address the complexity and speed of modern financial crime. Consequently, financial institutions are progressively adopting Artificial Intelligence (AI)-enabled Accounting Information Systems (AIS) and Natural Language Processing (NLP) technologies to strengthen fraud detection, continuous auditing, and institutional monitoring. Th...
| Authors | Timothy Oluwapelumi Adeyemi, Abigail Omotola Ojogbede |
|---|---|
| Primary category | cs.CY |
| Published | 4 June 2026 |
| Last updated at source | 4 June 2026 |
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