Original Research Article | OPEN ACCESS

Forensic Accounting and Fraud Detection and Prevention in Imo State Public Sector

For correspondence:-    

Received: 20 February, 2019        Accepted: 15 March, 2019        Published: 31 Marcch 2019

Citation: Forensic Accounting and Fraud Detection and Prevention in Imo State Public Sector. Account Tax Rev 2004; 3(1):12-26 doi:

© 2004 The authors.
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Abstract

The study investigates the effects of forensic accounting and fraud prevention in the Nigerian public sector with Imo state as a case study. The research design used was the descriptive survey. The study adopted structured questionnaire for data collection after validity and reliability test with z-test for the hypothesis testing. The result revealed a significant relationship between forensic accounting and fraud detection and prevention in the public sector. It was recommended among other things, that forensic accounting should be strengthened in the public sector and that the top level management should be committed to the program while the anti-graft agencies like the EFCC and ICPC should be repositioned to adopt forensic accounting techniques.

Keywords: Forensic accounting, fraud prevention, fraud detection, public sector, investigative skills.