Abstract
The increasing sophistication and frequency of fraudulent activities have created a greater need
for effective mechanisms to detect and address financial irregularities. This sets the foundation for
this study, which evaluated the effect of forensic accounting techniques in detecting fraud within
the Nigerian public sector. This study employed survey research design, and population comprised
357 staff members with accounting related functions of the 3 selected Nigerian public entities
(Federal Ministry of Finance, Federal Ministry of Budget and Financial Planning, and Economic
and Financial Crimes Commission). This study employed a purposive sampling technique to select
a sample size of 240 and data obtained through close ended questionnaire was analysed using
partial least square through the aid of SMARTPLS. The regression analysis revealed that all three
techniques; Benford Law, computer-assisted auditing tools (CAATs), and data mining analytics
have positive and significant effects on fraud detection, demonstrating their usefulness in
identifying financial anomalies and irregularities. The study concludes that forensic accounting
techniques such as Benford Law, CAATs, and data mining analytics are powerful tools that
significantly improve fraud detection in Nigerian public sector entities. These techniques provide
systematic approaches for identifying financial anomalies, thereby enhancing accountability and transparency within public institutions. Based on the findings, it is recommended that Nigerian
public sector entities adopt and integrate these forensic accounting techniques into their financial
monitoring and auditing processes.