David Sunday ARAOTI, CFIP, CNA, CPA, MIIA, AICA, ACIPSAN, is an Independent Researcher, Policy Practitioner, and Certified Forensic Investigation Professional. He holds a National Diploma (ND) and Higher National Diploma (HND) in Accountancy, as well as a BSc in Forensic Accounting from Achievers University, Nigeria. In addition, he has completed advanced certifications in Artificial Intelligence, Machine Learning, Data Analytics, Cloud Computing, and Cybersecurity. David is an active reviewer and research contributor for international journals, including the International Journal of Scientific Development and Research (IJSDR). His multidisciplinary research interests include AI-driven governance, forensic investigation, financial management, organizational decision-making, and ethical compliance.