Forensic Accounting and Fraud Detection in Public Sector Organizations: Evidence from Kano State Ministries

This study investigates the role of forensic accounting in detecting and preventing fraud within public sector organizations in Kano State, North West Nigeria. Fraud in government ministries continues to undermine public trust, misallocate resources, and weaken service delivery across the country. Despite the existence of anti-corruption agencies and audit institutions, fraudulent practices remain pervasive in many Nigerian ministries. This research adopts a survey design and collects primary data from 95 respondents, including internal auditors, accountants, and finance officers drawn from five Kano State ministries. The study employs chi-square analysis and simple regression to test hypotheses relating to forensic accounting techniques and their influence on fraud detection outcomes. The findings reveal that forensic accounting tools, including data analytics, document examination, and investigative interviews, contribute significantly to identifying fraudulent transactions within the sampled ministries. However, the study also identifies barriers to effective forensic practice, including inadequate staffing, limited technological infrastructure, and insufficient legal backing for forensic findings. The research concludes that while forensic accounting holds considerable promise for improving public financial governance, its impact is constrained by systemic and institutional limitations. The study recommends the establishment of dedicated forensic accounting units within state ministries, supported by adequate funding, professional training, and stronger legislative frameworks to enhance fraud deterrence and prosecution in Kano State public institutions.

Keywords: forensic accounting, fraud detection, public sector, Kano, government ministries.