Professional Fraud And Whistle-Blowing: Our Collective Responsibilities In The Federal Ministries Departments And Agencies In Nigeria

The study investigates investigative techniques for professional fraud and whistle-blowing in the Federal Ministries Departments and Agencies in Nigeria.The design of the study is a survey, as the information is directly obtained from the respondents; hence, the population of the study consists of two hundred and eighty-three (283) Heads of Department and Accountants in the FMDAs in Ondo State, Nigeria.A Census Sample Technique was used in selecting the whole population of the study.From the study, although the performance of the heads of MDAs and Accountants in the federal MDAs is favourably linked with whistleblowing, internal controls and corporate governance, none of the components had statistically significant results at conventional levels.This, however, has a zstatistic for corporate governance, internal controls, and whistle-blowing, indicating that the perceived correlations were brought about by random variation rather than any real causal effect.Based on this reality, the study concluded that fraud is still a mystery in most MDAs in Nigeria and cannot be excluded from uncertainty.It, therefore, recommended that whistleblower protection accorded by law be accorded to the whistleblower in belongings and life by governments; secondly, the Nigerian government has to invest more in modern technologies like blockchain, artificial intelligence, and machine learning capabilities to further fast-track fraud detection processes.