Forensic Dispute Resolution and Auditing Efficacy on Fraud Prevention in Public Agricultural Sector in Nigeria
DOI:
https://doi.org/10.5281/zenodo.14799912Keywords:
forensic auditing, dispute resolution, fraud prevention, public agricultural sector, nigeriaAbstract
Fraud in Nigeria’s public agricultural sector poses significant threats to economic sustainability, food security, and sectoral development. This study investigates the efficacy of forensic dispute resolution and forensic auditing in preventing fraud within the sector. Using a descriptive survey design, data were collected from staff within the Department of Finance and Accounts at the Federal Ministry of Agriculture Headquarters in Abuja. A total of 384 valid responses were analyzed using the Partial Least Square Structural Equation Model (PLS-SEM). Findings reveal that forensic dispute resolution and forensic auditing significantly impact fraud prevention, with forensic dispute resolution demonstrating a stronger influence. Challenges such as weak regulatory enforcement and cash-based transactions hinder fraud detection, necessitating the adoption of digital payment systems and blockchain technology. The study recommends enhanced forensic capacity-building, inter-agency collaboration, and stringent regulatory frameworks to improve financial integrity. The findings provide empirical evidence for policymakers and regulatory agencies to develop robust fraud prevention mechanisms in Nigeria’s agricultural sector.
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Copyright (c) 2025 Bukar Aji Bukar, Joseph Femi Adebisi, Sani Bala Abdulrahman
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