FORENSIC ACCOUNTING AND FRAUD DETECTION IN PUBLIC SECTORS
Abstract
The study Forensic Accounting and Fraud Detection in Public sector. A case study of Kaduna state ministry of finance.The increasing mismanagement, corruption and fraudulent activities in the public sectors has necessitate the application of forensic accounting in fraud detection in public sectors. The main Objective of the study was to measure the relationship between forensic accounting and fraud detection in public sectors,using Kaduna state ministry of finance as a case study.Various literature were reviewed to have an indepth knowledge of the study.A structured questionnaire was used to collect data from the employees. The study used simple random sampling method to select a sample of (30) staff to represent a population of (121) staffs.Chi-square method in testing hypothesis. The findings revealed that,with the adoption of forensic accounting in public sectors,fraudulent activities can be drastically reduced and easily detected.The study concludes that forensic accountants should be fraud can easily be detected and prevented with the use of forensic accountants.The study recommends that the use of forensic accounting should be encouraged in public sectors to detect and prevent fraud.
Keywords: Forensic accounting, Fraud, prevention, Detection, Public sector.
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