The International Journal of Humanities & Social Studies

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The paper examines the impact of forensic accounting on fraud detection and prevention in selected local governments in Osun State, Nigeria. The paper sample was made up of all ten (10) Local Governments located in Osun Central, Osun State, Nigeria.  Structured questionnaire designed by the researcher was used to collect data from sixty (60) respondents through purposive method. The result revealed that use of forensic accounting (β = 0.422, t = 4.002; P <.01), internal control (β = 0.326, t = 2.900; P <.05), corporate code of conduct (β = 0.299, t = 2.045; P <.05) and password protection (β = 0.155, t = 1.651; P <.05) are major mechanisms in detecting and preventing fraud in public sector. The Paper recommended that Nigerian tertiary institutions and accounting professional bodies should take up courses in forensic accounting education which would lead to increase awareness and subsequent use of the techniques in fraud prevention and detection. Also, Anti-corruption agencies in Nigeria such as EFCC, ICPC should be restructured by the government for better performance.


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