THE ROLE OF CAPITAL MARKET IN INDUSTRIAL GROWTH AND DEVELOPMENT IN NIGERIA
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- NGN 3000
ABSTRACT
The increase in number of fraud and fraudulent activities in Nigeria and around the world emphasized the need for forensic accounting. The aim of this paper is to find out if rules and procedures are properly followed in the public sector transactions, to examine if there is adequate internal control system in the public sector, to ascertain the need for forensic accounting services in the public sector for fraud and corruption issue as well as to verify if the accountant in the public sector have adequate forensic training for fraud and corruption issue. Questionnaire was distributed to elicit information from 50 respondents. The data collected were analyze using chi-square statistical tool. The results of my findings are that fraud and corruption are fundamental problems in the Nigeria public sector and is hampering efficiency in the sector, and that rules and procedures are not properly followed, it was also discovered that forensic accounting will help reduced corruption. I then recommend the introduction of forensic accounting and training of accountant to acquire the skill of forensic accounting and utilization of their services in public sector and also that our legal framework should be implemented in line with management principle of “carrot and stick” whereby those who bend rules and procedures are made to face the full wrath of the law to act as deterrence for others.
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