What is Cheque Tampering

The increasing sophistication of fraud has necessitated the use of forensic accounting tools to facilitate successful investigation. Perpetuation of fraud in the Nigerian public sector has reached alarming levels. This problem motivated the discussion on whether forensic accounting can facilitate detection and prevention of fraud in Nigeria. This chapter evaluates the relevance of forensic accounting on fraud detection in Nigerian public sector using a case study of Bayelsa state. This chapter finds that forensic accounting enhances fraud detection. The chapter consequently recommends that professional accounting bodies should constantly conduct forensic accounting training for accountants, and there is a need for the inclusion of forensic accounting in the syllabus of all the tertiary institutions offering accountancy in Nigeria. Further, the services of forensic accountants should be engaged more in Nigeria.