EFFECT OF FORENSIC ACCOUNTING ON FRAUD PREVENTION IN PUBLIC SECTOR (A STUDY OF OFFA LOCAL GOVERNMENT)

ABSTRACT The objective of this study is to examine the effect of forensic accounting on fraud prevention in public sector. qualitative research design was adopted for this study. Primary data method was adopted in obtaining data used in the study. These data were obtained from questionnaire administered, on staff of Offa local government, Kwara State. The data obtained were analysed using chi-square analysis. The findings observed that awareness on forensic accounting depend on how long they have been in practice . Also, that Practitioners perceive forensic accounting as an effective tool for fraud prevention and detection and Practitioners do not perceive any significant or major factor that hinders the application of forensic accounting techniques in fraud prevention and detection.. base on the findings the study recommend that trainings, seminars and workshops should be organized by professional bodies and educational institutions to equip the practitioners with the necessary skills to practice forensic accounting. It was necessary that appropriate action be applied when fraud was detected. Proper forensic procedures were to be followed during investigations in matters of prosecution by professional forensics accountant and disciplinary action was to be made in cases of fraud.