FORENSIC ACCOUNTING AND FINANCIAL FRAUD DETECTION IN GOMBE STATE MINISTRY OF FINANCE

The study was carried out to examine forensic accounting and financial fraud detection in Gombe state using ministry of finance as a case study. The study employed the survey research design. Hence, the primary source of data through a questionnaire was used for data collection using a structured 4-Likert Scale while the data collected were analyzed using frequency tables, means and Ordinary Least Square analysis. A total of 55 respondents were purposively administered as the sample size comprising of staff in the ministry of finance, Gombe state. The hypotheses test was conducted using SPSS v.25. From the responses obtained and analyzed, the findings revealed that forensic accounting has a significant positive impact on the fraudulent activities in Gombe state ministry. Similarly, Forensic Accounting was very effective in detecting false presentation of financial statement in Gombe State Ministry of Finance. Furthermore, forensic accounting in Gombe State ministry of finance has reduced the presence of fraud. The negative relationship suggests that as forensic accounting increases, the fraudulent activities decrease. The study therefore recommends that the Gombe state Government and managements of non-business organizations should improvise the necessary equipment, software and other technological products that will assists accountants in forensic accounting activities towards fraud detection.