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Muhammad, Temitope Fatimah (2025) The effectiveness of forensic auditing on prevention and detection within the Nigerian public sector. DBA thesis, University of Gloucestershire. doi:10.46289/IDXX8972
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Abstract
The confidence of stakeholders in public governance in Nigeria have continued to diminish over the years because of the increased cases of fraud and misapplications in public institutions. Most of these cases of fraud is blamed on the inability of government to equip its working process with strategic control measures that can curb fraud. This study critically investigates the effectiveness of forensic auditing techniques in fraud prevention and detection within the Nigerian public sector through an empirical qualitative study of the Nigerian National Petroleum Corporation (NNPC). The study is qualitative research that is underpinned on the ontology philosophy. The research focused on the forensic audit component of the Nigeria National Petroleum Corporation (NNPC). The sample size was selected using purposive sampling strategy. Data were soured through interviews, document review, and direct face-to-face interview sessions. Data were analysed using planned qualitative techniques involving; familiarisation, coding, and thematic analysis using NVivo software 15.0 version. The result of the NVivo aided analysis on the first theme that determined the precise conditions under which fraudulent activity may have occurred show that one of the indicators that the public sector needs forensic auditing is the revenue shortage due to revenue leaks over time. The second analysis on how forensic auditing techniques can detect and prevent fraud revealed that forensic auditors’ independence is the highest advantage of forensic auditing in public sector. The third findings of the study were that the role of auditors is germane in exposing fraud revealed that participants with little or no familiarity with forensic auditing techniques played some roles even though it may lack professional skills. The fourth findings of the study show that having a functional internal control unit is the highest impact that can reduce fraud if well monitored followed by management commitment and support in terms of monitoring, reviewing of policies and administrative regulation. The fifth findings of the study are from the discussion of the theme that describes the effectiveness of forensic auditing techniques in fraud prevention. Conclusively, this study emphasised control and governance drivers as the primary elements that can affect how well forensic audits work to prevent and detect fraud.
| Item Type: | Thesis (DBA) | ||||||||||||
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| Additional Information: | © Temitope Fatimah Muhammad, 2025 | ||||||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping H Social Sciences > HJ Public Finance |
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| Divisions: | Schools and Research Institutes > School of Business, Computing and Social Sciences | ||||||||||||
| Depositing User: | Rhiannon Goodland | ||||||||||||
| Date Deposited: | 12 Aug 2026 08:13 | ||||||||||||
| Last Modified: | 12 Aug 2026 08:13 | ||||||||||||
| URI: | https://eprints.glos.ac.uk/id/eprint/16468 |
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