The study examined forensic Accounting as a tool for detecting fraud and corrupt practice in Nigerian
public sector an expanded agenda for Nigerian auditors. The aim of this study is to determine the
relationship between forensic auditing and corruption in Nigerian public sector. To achieve this objective,
data was collected from secondary source which include press reports, report of Economic and Financial
Crime Commission (EFCC), Report of Independent and Corrupt Practices Commission (ICPC) and Report
from investigation committees. Three hypotheses were tested with the use of simple regression analysis.
The results revealed that there is a significant relationship between forensic audit and corruption, also,
that an increase in Forensic Audit significantly leads to a decrease in the occurrence of corruption cases
in Nigerian public sector. On the basis of this finding, the study concludes that the services of Professional
Forensic Auditors are needed to help reduce the occurrence of corruption cases in Nigerian public sector.
Consequently, the study suggests among others that the Federal Government of Nigeria should adopt the
services of professional forensic auditors to help check the rate of corruption cases in Nigerian sector
public.
