Original Research Article | OPEN ACCESS
Forensic Accounting and Fraud Detection and Prevention in Imo State Public Sector

E. Eze1 , E. I. Okoye2

1Department of Accountancy, Rhema University, Aba, Nigeria; 2Department of Accountancy, Nnamdi Azikiwe University, Awka, Nigeria.

For correspondence:-  E. Eze   Email: ezemma20@gmail.com

Received: 20 February, 2019        Accepted: 15 March, 2019        Published: 31 Marcch 2019

Citation: Eze E, Okoye EI. Forensic Accounting and Fraud Detection and Prevention in Imo State Public Sector. Account Tax Rev 2019; 3(1):12-26 doi:

© 2019 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..


The study investigates the effects of forensic accounting and fraud prevention in the Nigerian public sector with Imo state as a case study. The research design used was the descriptive survey. The study adopted structured questionnaire for data collection after validity and reliability test with z-test for the hypothesis testing. The result revealed a significant relationship between forensic accounting and fraud detection and prevention in the public sector. It was recommended among other things, that forensic accounting should be strengthened in the public sector and that the top level management should be committed to the program while the anti-graft agencies like the EFCC and ICPC should be repositioned to adopt forensic accounting techniques.

Keywords: Forensic accounting, fraud prevention, fraud detection, public sector, investigative skills.

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