THE MODERATING ROLE OF COMPUTER-ASSISTED AUDIT TECHNIQUES AND TOOLS (CAATS) IN THE RELATIONSHIP BETWEEN FORENSIC ACCOUNTING AND MONEY LAUNDERING PREVENTION IN PAKISTAN’S BANKING SECTOR

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Published: Mar 30, 2026
DOI: https://doi.org/10.66594/irjssh.v5i1.366
Keywords:
Forensic Accounting, Computer-Assisted Audit Techniques and Tools, Money Laundering Prevention.

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Muhammad Zahid Latif
Ph.D. Scholar, Department of Commerce IBA, Gomal University D.I.Khan.
Dr. Sher Zaman Khan
Associate Professor, IBA, Gomal University D.I. Khan.
Dr. Mian Gul Khan
Lecturer, Department of Commerce IBA, Gomal University D.I.Khan.
Dr. Rafi Ullah Khan
Assistant Professor, IBA, Gomal University D.I.Khan.
Dr. Najib Ullah Khan
Assistant professor, Department of Business and Management, University of Lakki Marwat.

Abstract

This study aims to explore the influence of Forensic Accounting (FA) on Money Laundering Prevention (MLP) with the moderating effect of Computer-Assisted Audit Techniques and Tools (CAATs) in the National Bank of Pakistan. The quantitative research design was used, and data were gathered from 264 employees in audit, compliance, and internal control jobs using a structured questionnaire. IBM SPSS and Hayes' PROCESS Macro were used to analyze the data. The results show that there is a significant negative relationship between FA and MLP, and money laundering reduction with stronger forensic accounting practices. Additionally, the moderation analysis showed that CAATs significantly enhance the effectiveness of forensic accounting in combating illicit financial activities. The findings provide valuable insights for strengthening anti-money laundering frameworks and improving the integrity of the banking sector.

Article Details

How to Cite
Latif , M. Z., Khan , D. S. Z., Khan, D. M. G., Khan, D. R. U., & Khan , D. N. U. (2026). THE MODERATING ROLE OF COMPUTER-ASSISTED AUDIT TECHNIQUES AND TOOLS (CAATS) IN THE RELATIONSHIP BETWEEN FORENSIC ACCOUNTING AND MONEY LAUNDERING PREVENTION IN PAKISTAN’S BANKING SECTOR. International Research Journal of Social Sciences and Humanities, 5(1), 78–89. https://doi.org/10.66594/irjssh.v5i1.366
Issue
Vol. 5 No. 1 (2026): (JAN-MARCH 2026)
Section
Articles

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