The Role of Forensic Accountants in Combating Procurement Fraud in the Public Sector: A Case Study of Osun State, Nigeria

This paper examines the role of forensic accounting in combating procurement fraud within Nigeria’s public sector, employing a primary case study of the Osun State Ministry of Works. The study investigates common fraud typologies such as bid rigging, false invoicing, and kickbacks. It demonstrates how a mixed-methods approach—integrating continuous data analytics, digital forensics, and investigative interviews—enables practitioners to detect anomalies, reconstruct illicit financial flows, and build compelling evidence for enforcement. Key findings reveal that interventions in Osun State led to the recovery of over ₦150 million and contract annulments, while efforts in Rivers State recovered ₦120 million through exposed invoice fraud. However, the effectiveness of these forensic measures is constrained by persistent challenges, including political interference, a shortage of skilled personnel, legal obstacles, and poor data quality. The paper concludes by recommending institutional reforms to embed continuous auditing, foster inter-agency collaboration, invest in specialized training, and enhance transparency. The institutionalization of these measures is crucial for fortifying public procurement systems and protecting public assets.