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THE IMPACT OF FORENSIC ACCOUNTING IN THE PUBLIC SECTOR AND GOVERNMENT AGENCIES

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  • Recommended for : Student Researchers
  • NGN 3000

Abstract: THE IMPACT OF FORENSIC ACCOUNTING IN THE PUBLIC SECTOR AND GOVERNMENT AGENCIES

This study examines the impact of forensic accounting in the public sector and government agencies, focusing on enhancing financial transparency, improving internal controls, and reducing financial misconduct. A survey research design was used, involving 320 public sector auditors and forensic accountants in Abuja, determined using Taro Yamane's formula. The reliability coefficient score for the survey instrument was 0.90. The findings reveal that forensic accounting significantly improves financial transparency, strengthens internal controls, and reduces instances of financial misconduct in government agencies. The study recommends that government agencies institutionalize forensic accounting practices and regularly train their staff to adapt to emerging financial fraud techniques.





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