THE ROLE OF FORENSIC ACCOUNTING IN COMBATING FINANCIAL FRAUD IN PUBLIC INSTITUTIONS IN PLATEAU STATE CIVIL SERVICE COMMISSION

The persistent rise of financial fraud in Nigeria's public sector has continued to undermine accountability, transparency, and service delivery. This study examined the role of forensic accounting in combating financial fraud in public institutions in Plateau State. The research was motivated by the inadequacies of traditional auditing systems in detecting sophisticated fraud schemes and the growing recognition of forensic accounting as a proactive and investigative tool. Specifically, the study sought to determine the extent of application of forensic accounting, identify the techniques employed, evaluate its effectiveness in fraud detection and prevention, and highlight the challenges hindering its implementation. A descriptive survey design was adopted, targeting accountants, internal auditors, finance officers, and anti-fraud desk officers across selected ministries, parastatals, and agencies in Plateau State. Using stratified random sampling. 124 respondents were selected, and data were collected through structured questionnaires. The responses were analyzed using descriptive statistics. Pearson correlation, and Chi-square tests with the aid of SPSS. Findings revealed that forensic accounting practices are moderately applied. with document reviews, bank transaction tracing, and lifestyle audits being the most common techniques, while advanced digital forensic tools remain underutilized. The study established a significant positive relationship between forensic accounting application and fraud detection, as well as a strong impact of forensic techniques on fraud prevention. This study contributes to the growing body of knowledge on forensic accounting in Nigeria by providing empirical evidence of its effectiveness in public financial management and by offering practical strategies for addressing systemic fraud challenges in the public sector.