The Role Of Forensic Accounting As A Mechanism For Fraud Detection In Nigeria Public Service

The Role Of Forensic Accounting As A Mechanism For Fraud Detection In Nigeria Public Service

SUMMARY OF CHAPTER ONE

This study is on The Role Of Forensic Accounting As A Mechanism For Fraud Detection In Nigeria Public Service .The chapter reveals that the increase wave of fraud is causing a lot of havoc in the Nigeria public sector. The study was systematically guided by three research questions, objectives and hypothesis. The findings of this study will be significance to the banking sector and the general populace.

SUMMARY OF CHAPTER TWO

The chapter two started by reviewing the conceptual framework  which includes the Concept of Forensic Accounting, The role of Forensic Accounting, The need for Forensic Accounting, Skill of Forensic Accountant. The theoretical framework was anchored on 5 theories, thus,  The fraud triangle theory which is founded upon the hypothesis by Cressy (1973) and Fraud Diamond Theory which is an extends of the fraud triangle. The Fraud scales theory  which was developed from fraud triangle theory by Albretch (1984). The White collar crime theory  which was attributed to Ross (1907), The Hollinger-Clark theory. Finally, several Empirical Literature were review.

SUMMARY OF CHAPTER THREE

The research survey design was adopted with a population of four(4) ministries out of the entire ministries in Edo State, Nigeria and a sample size of about thirty (30) respondents which comprises of auditors and accountants from the four ministries selected from Edo state. The data gathered  were analyzed using Analysis of Variance (ANOVA).

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SUMMARY OF CHAPTER FOUR

This chapter presented and analyzed the results based on the research questions ,objectives and hypothesis of developed in chapter one. All the 3 alternative hypothesis tested were accepted while the null hypothesis were rejected. This reveals that the application of forensic accounting service in public sector is effective in detecting fraud while there is  significant relationship between forensic accounting and litigation support service in Nigerian’s court and finally the application of forensic accounting is effective in preventing fraud in Public Sector.

SUMMARY OF CHAPTER FIVE

The study concluded that Forensic accounting as a field in accounting has a vital role to play in protection of Nigeria’s Public Sector against financial and economic fraud among others. The study recommended that Nigerian’s Public Sector should formulate sound personal and recruitment policies to attract people with good moral standing as employee, authority high pay as antidote for fraud scourge.

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