International records / OpenAlex research

Forensic Analysis Using Audit Trails, Banking Regulations and Money Supply on Claims of Miracle Money by Pastors: Putting the Theory to Test

Claims of “miracle money” in which pastors and congregants testify that bank accounts were credited without human or system action have become common in Nigerian Pentecostal spaces. Such claims conflict with double-entry accounting, CBN regulations, and money supply mechanics. This study forensically tested these claims using audit trails, Central Bank of Nigeria [CBN] rules, and economic theory. The objective was to determine whether miracle credits can survive forensic verification, and to explain why the belief persists despite regulatory constraints. The study was anchored on four integrat…