THE ROLE OF FORENSIC ACCOUNTING IN FRAUD CONTROL IN THE NIGERIAN PUBLIC SECTOR: AN ASSESSMENT OF EXPERT WITNESS AND INVESTIGATION OF FRAUDULENT ACTIVITIES ROLE

This study investigates the role of forensic accounting in enhancing fraud control within the Nigerian public sector, focusing specifically on the influence of expert witness testimony and the investigation of fraudulent activities. Anchored in a quantitative research design, the study employed structured questionnaires to collect data from accounting and auditing offices across various government ministries and agencies. The data were analyzed using multiple regression techniques to test two null hypotheses: that expert witness has no significant effect on fraud control, and that investigation of fraudulent activities has no significant effect on fraud control in the Nigerian public sector. The results led to the rejection of both null hypotheses, indicating that expert witness participation and the thorough investigation of fraudulent activities significantly influence effective fraud control. These findings highlight the strategic importance of integrating forensic accounting practices into the internal control systems of public sector institutions. The study concludes that forensic accounting, particularly through expert testimony and detailed fraud investigations, is a vital tool in combating corruption and ensuring accountability in the Nigerian public sector. It recommends increased deployment of forensic experts, capacity building, and policy support to institutionalize forensic accounting practices across government agencies.