Dr. Tichaona Gotora
The study aims to clearly articulate the role of forensic accounting in the supporting of criminal investigation in the banking sector in South Africa. The research analysed the available theories, where it made an analysis of the theory of forensic accounting and the theory of crime. These theories were found to be of impressive significance to the research study since the study was looking at the role of forensic accounting and hence the study wanted to have a view of these theories relative to the situation on the ground. It was noted that these theories are of great importance to the research results. The research study made use of the quantitative research methodological approach, where it made use of the employees within the banking sector in South Africa; a sample of 120 respondents was initially looked at, who were supposed to respond to the surveys. The questionnaire for the surveys was distributed in various ways taking into consideration the presence of COVID-19. Online methodical approaches were also made use for the purposes of preventing the spread of COVID-19. The target response from the survey was very impressive for the researcher to further make an analysis of the research data. The results of the research indicated that forensic accounting has started to gain some momentum in the banking sector in its quest to bring to clarity the issues of white-collar crime in South Africa. Forensic accounting was not a feature that was very important as banks, and other institutions made use of the general crime dictation methodologies. However, with the changes that are taking place in the business environment, forensic accounting is increasingly being used to support criminal investigation in the South African banking sector.