Forensic Accounting and Financial Integrity in the Nigerian Public Sector

Abstract

This study examines the role of forensic accounting in enhancing fraud detection and promoting financial integrity within the Nigerian public sector. Persistent issues such as systemic corruption, weak internal controls, and poor financial oversight continue to undermine public accountability and fiscal discipline. Using a conceptual and literature-based approach, the paper explores how forensic accounting techniques ranging from investigative audits to digital forensic tools can be leveraged to detect, prevent, and prosecute financial crimes in public institutions. The findings reveal that forensic accounting significantly contributes to uncovering financial irregularities, reinforcing anti-corruption frameworks, and supporting litigation through the provision of credible evidence. Despite its potential, the widespread adoption of forensic practices remains constrained by structural inefficiencies, lack of technical expertise, and political interference. The study underscores the need for institutional reforms, professional capacity building, and legislative support to fully integrate forensic accounting into Nigeria’s public financial management systems. The implications of the study suggest that forensic accounting not only serves as a reactive tool for fraud investigation but also as a proactive mechanism for improving financial governance. Accordingly, the paper recommends the establishment of independent forensic audit units, enhancement of training and certification programs, deployment of technology-driven investigative tools, and reinforcement of whistleblower protection systems. Strengthening these areas will be critical to promoting transparency, accountability, and long-term financial sustainability in Nigeria’s public sector.