Effect of Forensic Accounting in Curbing Corruption in Nigeria Civil Service

Corruption both at the local and international level has over the years been a major topic of discussion. Corruption is etched in virtually all sector of the Nigerian economy, and it brings about bad governance, poor public policy, misappropriation of public resources and an impairment of the public and private sectors development. According to Transparency International (TI), Nigeria has continued to be rated amongst the most corrupt countries in the world formany years consecutively since 2001. Some past Nigeria government put in place certain laws, rules and regulations even going to the point of establishing some anti-corruption agencies such as the Independent Corrupt Practices Commission (2000) and Economic and Financial Crime Commission (2004) yet, corruption seem to be on the increase. The failure of these anti-corruption agencies and even numerous civil service reforms and laws to fight this menace called corruption in the country has given rise to the need for a profession with high level of competence to proffer solution to the curbing of corruption in Nigeria. It is in this light that this paper seeks to examine the role that the forensic accountants could play in curbing corruption in the Nigeria Civil Service.

Keywords: Civil service, corruption, EFCC, forensic, ICPC.