APPLICATION OF FORENSIC ACCOUNTING AS A TOOL FOR FRAUD DETECTION AND PREVENTION IN THE PUBLIC SECTOR OF THE FEDERAL CAPITAL TERRITORY

This study examined the application of forensic accounting as a tool for fraud detection and prevention in the public sector of Nigeria's Federal Capital Territory (FCT). The research focused on four key components of forensic accounting: forensic audit tools, risk mitigation strategies, internal control systems, and investigative skills. Using a descriptive survey design, primary data were collected through structured questionnaires distributed to 92 staff across selected government institutions including the EFCC, ICPC, Auditor-General's Office, and the Accountant-General's Office. The data were analyzed using statistical tools to determine theimpact of each forensic component on fraud detection and prevention. The findings revealed that forensic audit tools, risk mitigation, and internal control systems had statistically significant positive effects on fraud control, suggesting their strong contribution to enhancing accountability and transparency in public financial management. Although investigative skills showed a positive relationship, the result was marginally insignificant, indicating the need for more professional development and institutional support. The study concludes that the integration of forensic accounting techniques within public institutions is essential for reducing financial malpractices and recommends the strengthening of forensic units, improved staff training, and the automation of control systems.