Forensic Auditing as a Tool against White-Collar Fraud in Nigeria Federal Universities

The problem is making sure that forensic auditors have the organisational support and resources they need to find and stop white-collar crime before it happens. This is often not done, which puts businesses at risk because of poor internal controls and management supervision. So, the study looks into the role of a forensic auditor in stopping white-collar fraud using forensic auditing. The study used a survey design with a questionnaire and random sampling techniques. The study included 210 people who worked in the audit divisions of the two federal government offices in Ekiti State (Register Office, 2025). The study included a balanced group of 120 senior staff members who had ICAN credentials. The results showed that response planning tactics were not statistically significant, but strong internal control and management supervision were, with p-values of 0.0000 and 0.00105, respectively. This shows that forensic auditing combines the accuracy of auditing standards with the depth of financial investigation, all while protecting the interests of all parties involved. The study finds that a forensic auditor’s job is to stop white-collar crime by doing thorough investigations and taking proactive steps. The complicated financial problems that come with forensic auditing not only find financial wrongdoing but also make organisations stronger. The study says that governments should strengthen defences against white-collar crime to protect the interests of stakeholders, forensic auditors should make sure that financial operations are honest while they are working, and administrators should strengthen internal controls to lower risks and make sure that policies and rules are followed.