International records / OpenAlex research

Forensic Accounting and Financial Integrity in the Nigerian Public Sector

This study examines the role of forensic accounting in enhancing fraud detection and promoting financial integrity within the Nigerian public sector. Persistent issues such as systemic corruption, weak internal controls, and poor financial oversight continue to undermine public accountability and fiscal discipline. Using a conceptual and literature-based approach, the paper explores how forensic accounting techniques ranging from investigative audits to digital forensic tools can be leveraged to detect, prevent, and prosecute financial crimes in public institutions. The findings reveal that fo…