Forensic accounting reflects the application of
investigative and analytical techniques for the purpose of
resolving fraudulent practices. The objective of the
research was to examine the extent at which Forensic
Accounting Techniques serves as a panacea for
preventing Revenue Leakages in Federal Universities in
Nigeria. Primary data were used in this study and
collected with the aid of research questionnaire, and the
sample size was 238. This study applied the Regression
analysis. Regression analysis described and evaluated the
relationships between Forensic accounting techniques
and revenue leakages. In using the analytical tool,
important assumptions for a valid regression was
elaborated and tested and this ensured that the final
regression model was not flawed. From the analysis, it
shows that Forensic data analysis techniques have
positive effects on revenue leakages in Nigerian federal
universities. This implies that a forensic data analysis
technique can help in uncovering leakages of revenue in
Nigerian Federal Universities. Therefore, it was
concluded that the application of forensic accounting
data analysis techniques helps in preventing revenue
leakages. Again, it was also found that forensic
accounting technologies help in preventing revenue
leakages in Nigerian Federal Universities. The
implication is that when these technologies are applied,
there would be drastic reduction in revenue leakages. On
the basis of these findings, it was recommended that
forensic accounting data analysis techniques should be
employed in Nigerian Federal Universities to help
curbed revenue leakages in the system. Relevant
authorities can help to ensure that this is done and also
forensic accounting technologies should be deployed and
applied to prevent revenue leakages
Keywords : Forensic Accounting, Forensic Accounting Technology, Forensic Accounting Data Analysis, Forensic Accounting Investigation Techniques