TY  - JOUR
T1  - Forensic Accounting as a Tool for Fraud Detection and Prevention in Public Sector:
Moderating on MDAs
AU - Niyi Oladipo, Olaniyan AU - Solomon Olurotimi, Awe 
JO  - International Business Management
VL  - 15
IS  - 1
SP  - 1
EP  - 8
PY  - 2021
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2021.1.8
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2021.1.8
KW  - fraud prevention
KW  -fraud detection
KW  -Foreign accounting
KW  -public sector
AB  - The study examined the influence of forensic
accounting as a tool of fraud prevention in Nigeria. It
specifically examined the influence of forensic accounting
on fraud prevention and fraud detection in MDAs in
Nigeria. This study is predicated on the policeman theory,
white collar theory and fraud diamond theory. Primary
source of data was employed through the use of
questionnaire which covered the period of 10 years
spanning from 2010-2010. A cross sectional Survey
design was adopted. Questionnaire was used in data
collection from staff of Integrated Personnel Payroll
Information System and Office of the Account General of
Federation. Seventy-five questionnaire were used as
sample size. The study adopts descriptive statistics which
involves the use of mean and standard deviation while
regression analysis was adopted to test the stated
hypotheses. Findings revealed that forensic accounting
have significant influence on fraud detection and
prevention. It was also revealed forensic litigation has no
significant positive effect on recovery of funds lost to
fraud. The study recommends that forensic accounting
system should be allowed as a procedure for internal
control systems, so as to prevent or reduce the level of
income leakages, mismanagement of funds and budget
padding.
ER  -