FORENSIC AUDIT PRACTICE IN LOCAL GOVERNMENT ADMINISTRATION
TABLE OF CONTENT
CHAPTER ONE    
INTRODUCTION    
1.1    Background to the Study    
1.2    Statement of Research Problem    
1.3    Research Objectives    
1.4    Research Hypotheses    
1.5    Significance of the Study    
1.6    Scope of the Study    
1.7    Limitations of the Study    
CHAPTER TWO    
REVIEW OF LITERATURE    
2.1    Introduction    
2.2    Theoretic Review of Forensic Audit    
2.3    Empirical Review of the Concept of Forensic Auditing    
2.4    General Discussion    
CHAPTER THREE    
RESEARCH METHODOLOGY    
3.1    Introduction    
3.2    Research Design    
3.3    Data Source    
3.4    The Population    
3.5    Data Instrument    
3.6    The Sample and Sampling Technique    
3.7    Data Analysis    
CHAPTER FOUR    
DATA ANALYSIS AND INTERPRETATION    
4.1    INTRODUCTION    
4.2    DESCRIPTIVE STATISTICS    
4.3    TEST OF HYPOTHESIS    
CHAPTER FIVE    
SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATION    
5.1    INTRODUCTION    
5.2    SUMMARY OF FINDINGS    
5.4    RECOMMENDATIONS    
5.5    CONCLUSION    
CHAPTER ONE
INTRODUCTION
1.1    Background to the Study
    There has been demand for the introduction of forensic auditing in the public sector. Forensic auditing is the application of financial skills and investigative mentality to unresolved issues conducted within the rules of evidence (Adrian, Lawrence and Crystal, 2009). Financial irregularity has been a severe problem in Nigeria public sector. Individuals perpetrate fraud and corrupt practices in the public sector and this has to be taken seriously as this activities go a long way in affecting the lives of the citizen. As a discipline it encompasses fraud knowledge and financial expertise and a sound knowledge and understanding of business reality and the working of legal system (Adrian Lawrence and Crystal, 2009). Forensic auditing involve drawing conclusions, calculating value and identifying irregular patterns or suspicious transactions by critically analyzing the financial data. It plays a vital role in detecting and reducing accounting frauds in the public sector.
    The Nigerian public sector has been characterized by a lot of mismanagement and waste which have been left unchecked for a longtime and its impacting negatively on the economy with the culprits going scot free. Forensic auditing seems to be the only solution as the traditional auditing technique have failed in its responsibility in check mating fraud as can be seen in the recent bank crisis in the nation. Fraud and corruption in the Nigerian public sector has assumed a new dimension, and thus needs to be matched with a sophisticated approach hence the need for forensic auditing. The focus at this research is to find out how forensic auditing can help improve local government in Nigeria in terms of management, finance and overall performance.
1.2    Statement of Research Problem
    The Nigeria public sector has been bedeviled by a lot of corruption, fraud and mismanagement in recent years. This has resulted in money supposed to be used for public development entering into a few hands for which no one has been held accountable official distort financial statement of these sectors and head to understatement of profit. In the light of this, the following research questions will be asked.
1.    Will forensic audit help detect and prevent fraud in Nigeria local government?
2.    Is there a relationship between forensic audit and financial report quality?
1.3    Research Objectives
    The main aim of this study is to examine the effect of forensic audit on local government administration in Nigeria. The objectives include:
1.    To find out if forensic audit will help detect and prevent fraud in Nigeria local government?
2.    To examine the relationship between forensic audit and financial report quality?
1.4    Research Hypotheses
    The following hypotheses will be rested in the course of the study.
1.    Forensic audit will help detect and prevent fraud in Nigeria.
2.    There is a relationship between forensic audit and financial report quality.
1.5    Significance of the Study
    This research work on its conclusion together with whatever solutions or findings will help provide answer to some pertinent questions as regards effect of forensic audit on Nigerian local government as well as proffer solution to some existing challenges currently faced in that area. Its significance is encompassing in the sense that every stakeholder will have access to information that would aid him or her in making decisions for improvement of the local government. Some of these stakeholders are government top management, employees, auditors, students, and prospecting researchers who would want to conduct research in this area.
1.6    Scope of the Study
    This study focuses on the effect of forensic audit in local government administration in Nigeria. Geographically, this study will be limited to Nigerian local governments from which a sample will be selected for analysis.
1.7    Limitations of the Study
    The limitation of this study will arise from the use of primary data in carrying out this research. Limitations are:
1.    Accurate answers might not be gotten from respondents.
2.    Not all questionnaires would be returned by respondents, hence all opinions might not be captured.
 REFERENCES
Adiran, N.K, Lawrence, A. & Crystal, L. (2009). Forensic Accounting: Public acceptance towards occurrence of fraud detection. International Journal of Business Management. 4, 11.
Conan, C.A. (2007). Fraud and Forensic Auditing a Digital Environment. Marriot School of Management, UK.
Kaslim, A.S. (2006). The relevance of forensic accounting to financial crimes in Public Sectors of third world economic. University of Ilorin, Ilorin Nigeria.
Onuorah, A.C. & Appah, E. (2012). Fraudulent activities and forensic accounting services of banks in Port Harcourt, Nigeria. Department of Accounting, Delta State University, Abraka Delta State, Nigeria.