Impact of Forensic Accounting Skills on Public Sector Fraud Management in Northwestern Nigerian States Finance Ministries
- Sadiya Ahmed Almustapha1, Sulaiman Sabo2, Prof Musa Inuwa Fodio3
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DOI: 10.5281/zenodo.16746905
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UKR Journal of Economics, Business and Management (UKRJEBM)
Over the past few years, forensic accounting has been widely recognized as an essential tool for combating financial irregularities, detecting and preventing fraud and enhancing financial integrity, transparency and accountability, especially in the public sector. This research investigates how various forensic accounting competencies—including interpersonal communication abilities, technical proficiency, financial auditing expertise, and auditor confidence levels—influence fraud control mechanisms within Northwestern Nigeria’s finance departments. The study’s main goal is to assess the contribution of these competencies to improving fraudulent activity detection and prevention within government institutions. Data collection involved administering structured survey instruments to finance ministry personnel, encompassing audit professionals, financial specialists, and forensic investigators. Statistical analysis was performed using Stata 13 regression methods, enabling comprehensive exploration of connections between fraud management effectiveness (dependent measure) and the various skill sets (independent measures). Quality assurance procedures, including normality assessment through Shapiro-Wilk testing and multicollinearity evaluation, were implemented to validate the analytical outcomes. The research outcomes demonstrate that interpersonal communication abilities, technical competencies, and financial auditing expertise significantly and positively influence fraud management effectiveness. Conversely, auditor confidence levels exhibited a positive yet statistically non-significant correlation. These discoveries highlight the critical role of both technical expertise and behavioral capabilities in tackling fraudulent activities within government organizations. Drawing from these findings, the research proposes focused educational initiatives to strengthen communication and technical capabilities, financial commitments in sophisticated forensic technologies, and the establishment of guidance programs to enhance auditor self-assurance. These interventions are crucial for reinforcing fraud prevention systems and advancing governmental accountability and transparency standards.