IMPACT OF FORENSIC ACCOUNTING ON FRAUD DETECTION AND PREVENTION IN NIGERIA PUBLIC SECTOR (A STUDY OF OSOGBO LOCAL GOVERNMENT)

The Nigerian public sector faces ongoing difficulties with fraud and financial mismanagement which disrupt its accountability and transparency while hindering effective service delivery. The research assessed how forensic accounting affects fraud detection and prevention in Nigerian public sector operations through its analysis of Osogbo Local Government. The research used a descriptive survey research method to conduct its study. The research team used structured questionnaires to collect primary data from 200 staff members who included accountants internal auditors procurement officers and senior administrators while secondary data collection involved government documents and anti-corruption agency publications and academic journals. The research team used SPSS software to perform data analysis through descriptive statistics and inferential statistical methods which operated at a significance level of 5 percent. The study found that forensic accounting techniques which include data analytics and transaction tracing and red-flag identification and internal control evaluation, enabled organizations to identify fraud and prevent its occurrence. The research results show that forensic accounting applications in Osogbo Local Government resulted in reduced financial losses through fraud management improvements which received high agreement from respondents about their effectiveness. The research findings show that organizations which use forensic accounting tools experience better financial management because they can identify fraudulent behavior before it escalates into major problems. The study demonstrates that forensic accounting functions as an efficient tool for fraud detection and fraud prevention in Nigerian public sector operations. The investigators suggest adopting forensic accounting methods as standard practice while ensuring public sector accounting staff receive ongoing learning opportunities and organizations establish better internal control systems to promote transparency and accountability.