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|a Forensic Accounting and Fraud Control in Nigeria: A Critical Review
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|a Fraud control in Nigeria has been a very difficult issue in Nigerian public sector and seems to have been institutionalized in the country owing to many years and increasing cases of fraudulent activities by public office holders. The recent wave of the use of forensic accounting/auditing in Nigeria have attracted wide acceptance as possible panacea to the menace of fraud in Nigerian public sector. To this end, the study critically reviewed the application of forensic accounting in fraud detection, investigation and litigation support services. The study adopted descriptive research design with extensive and intensive literature review. It was concluded that the emergence/ introduction of forensic accounting contributes significantly in fraud control however, it seems not to be a complete panacea for fraud issues in Nigeria. The study recommends amongst others that fraud detection should be enshrined as part of auditors work by the policy makers so that non detection of fraud would attract sanctions to the auditor concerned. Also, training and retraining of forensic accountants on court process to avoid loss of good cases to avoidable court technicalities. Keywords: Forensic Accounting, Fraud detection, fraud investigation, litigation support, Public Sector DOI: 10.7176/RJFA/12-10-13 Publication date:May 31st 2021
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