FORENSIC ACCOUNTING AS A TOOL FOR FRAUD PREVENTION (A STUDY OF MUBI NORTH LOCAL GOVERNMENT AREA)
Abstract
This study investigates forensic accounting as a tool for fraud prevention in Mubi North Local Government Area. Fraudulent practices have become a major challenge in the public sector, leading to financial losses and reduced accountability. The study aims to examine the role of forensic accounting in detecting and preventing fraud, identify common types of fraud in the local government system, and assess the effectiveness of forensic accounting techniques. Data were collected through questionnaires and analyzed using descriptive statistics. The findings reveal that forensic accounting significantly enhances fraud detection and prevention by improving transparency and accountability. The study concludes that adopting forensic accounting practices can help reduce fraud in public institutions. It recommends that government agencies should employ trained forensic accountants and strengthen internal control systems.
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