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FORENSIC ACCOUNTING A TOOL FOR FRAUD DETECTION AND PREVENTION IN THE PUBLIC TERTIARY INSTITUTIONS INSOUTH EAST NIGERIA
The study aimed at forensic accounting a tool for fraud detection and prevention in the public tertiary institutions in South East Nigeria. The main purpose of the study was to determine how the use of Forensic Accounting will help to reduce Fraud cases in the tertiary institutions in South East Nigeria. Two hypotheses were formulated in line with the objectives of the study. A descriptive survey design was adopted for this study. The population comprised of 470 account staff in 7 public tertiary institutions in South East Nigeria along with interviews conducted with those ministries out of which 350 were filled and returned. The statistical tool used to test hypotheses was Analysis of Variance (ANOVA). Among the findings was that the use of Forensic Accounting do significantly reduces the occurrence of fraud cases in the tertiary institutions in South East Nigeria, and that there is significance difference between Professional Forensic Accountants and Traditional External Auditors and therefore the use of Forensic Accountants can help better in detecting and preventing fraud cases in the tertiary institutions sector. The research therefore recommended that Forensic Accountants be replaced with the external auditors in South East Nigeria the tertiary institutions sector, proper training and retraining on Forensic accounting should be provided to staff of South East Nigeria the tertiary institutions sector and proper adherence to accounting and auditing standards should be followed.
Keywords: forensic accounting, fraud detection and prevention, public tertiary institutions