ABSTRACT
This study evaluated forensic accounting and fraud control in the public sector in Nigeriafor the period 2023.
The study was carried out with the use of primary data generated from questionnaires distributed to respondents for the period on which the descriptive statistics test and inferential statistics, particularly the regression analysis, were used to analyse the data. The variables employed in this study to evaluate forensic accounting were existing fraud risk management strategies, roles and techniques of forensic accounting, and challenges faced by public sector entities in implementing robust fraud control measures, and three research hypotheses were formulated from each of the variables.
The result of the findings revealed that existing fraud risk management strategies and controls has a significant effect in public sector in Nigeria, the roles and techniques of forensic accounting has significant effect in detecting and investigating fraud cases in the public sector in Nigeria, and the challenges faced by public sector entities has no significant effect in implementing robust fraud control measures.. This study recommends strengthening the legal framework mandating forensic accounting in Nigeria's public sector, investing in capacity building programs to train professionals in forensic techniques, encouraging inter-agency collaboration and information sharing, implementing robust internal controls integrating forensic principles, promoting public awareness and whistleblower protections, and adopting advanced technology solutions like data analytics and AI to enhance fraud detection capabilities.
