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	<Article> 

	<Journal> 

	<PublisherName>International Science Community Association</PublisherName>

	<JournalTitle>Research Journal of Management Sciences</JournalTitle> 

	<Issn>2319 - 1171</Issn>

	<Volume>5</Volume>

	<Issue>12</Issue>

	<PubDate PubStatus="ppublish"> 

	<Year>2016</Year> 

	<Month>12</Month> 

	<Day>6</Day> 

	</PubDate>

	</Journal>



	<ArticleTitle>Forensic Accounting and Fraud in the Public Sector (A Case of Imo State Ministry of Finance)</ArticleTitle> 


	<FirstPage>1</FirstPage>

	<LastPage>6</LastPage>



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	<Language>EN</Language> 
	<AuthorList>

	
		<Author> 

		<FirstName>C.N.</FirstName>

		<MiddleName> </MiddleName>

		<LastName>Ozuomba</LastName>

		<Suffix>1</Suffix>

		<Affiliation>Department of Accountancy, Gregory University Uturu, Abia State Nigeria</Affiliation>

		</Author>
		<Author> 

		<FirstName>T.N.</FirstName>

		<MiddleName> </MiddleName>

		<LastName>Ofor</LastName>

		<Suffix>2</Suffix>

		<Affiliation>Department of Accountancy, Anambra State University Igbariam, Nigeria</Affiliation>

		</Author>
		<Author> 

		<FirstName>P.V.C. </FirstName>

		<MiddleName> </MiddleName>

		<LastName>Okoye</LastName>

		<Suffix>3</Suffix>

		<Affiliation>Department of Accountancy, Nnamdi Azikiwe University Awka, Anambra State Nigeria</Affiliation>

		</Author>

	<Author>

	<CollectiveName></CollectiveName>>

	</Author>

	</AuthorList>


	<PublicationType>Research Article</PublicationType>


	<History>  
	<PubDate PubStatus="received">
	<Year>2016</Year>
	<Month>4</Month>
	<Day>5</Day>
	</PubDate>
	<PubDate PubStatus="accepted">										
	<Year>2016</Year> 
	<Month>12</Month>									
	<Day>6</Day> 
	</PubDate>

	</History>
	<Abstract>This study examines forensic accounting and fraud in the public sector. Primary data was used. 140 questionnaires were administered to staff of Imo state ministry of finance, Nigeria, interviews were conducted with those ministries out of which 90 were filled and returned. Tables and simple percentages were used to analyze data collected. The statistical tool used to test hypotheses was Analysis of Variance (ANOVA). Among the findings was that the fraud occurences can be reduced using Forensic Accounting skills. The Forensic accountant can help to detect and prevent fraud in the public sector. The Forensic Accountants are significantly different from the External Auditors. It was recommended that adequate training of staff as well as good orientation and induction should be adopted by the Imo State Government, the practice of Forensic Accounting should be embraced.</Abstract>

	<CopyrightInformation>Copyright@ International Science Community Association</CopyrightInformation>

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