THE ROLE OF FORENSIC ACCOUNTING IN DETECTING AND PREVENTING FRAUD IN THE PUBLIC SECTOR OF KANO STATE

Abstract

This study examined the role of forensic accounting in detecting and preventing fraud in the public sector of Kano State, Nigeria. Guided by Cressey’s Fraud Triangle Theory (1953), the study addressed two research questions and tested two null hypotheses at the 0.05 level of significance using the one-sample t-test. A descriptive survey design with a census approach was adopted. Data were collected from all 300 employees in the Accounts and Finance Departments across the 25 ministries of the Kano State Government, with 288 questionnaires retrieved and analysed. The instrument used a 5-point Likert scale and was analysed using descriptive statistics (mean and standard deviation) and a one-sample t-test with SPSS version 23. Findings revealed mixed perceptions among respondents. Several items recorded mean scores above 3.0, while some items scored below 3.0. One-sample t-tests indicated no statistically significant effect on fraud detection (p = 0.745) or prevention (p = 0.837) at the 0.05 level. The study concludes that forensic accounting is perceived to have a limited role in fraud detection and prevention in Kano State’s public sector.