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ABSTRACT

This research is aimed at x-raying the impact of forensic accounting in curbing ghost workers in the public sector. The study argues that public sector lost huge revenue due to the existence of ghost workers. A survey was carried out in the Plateau State ministry of finance, and using the primary method of data collection, seventy (70) questionnaires were administered to management and staff of the ministry. Responses from (60) completed and returned; questionnaires were used for the data analysis. The data collected were presented and analyzed using percentages and tables and the chi- square statistical test. The result revealed that forensic accounting has an impact in curbing ghost workers. The study recommends that other sectors should establish the practice of forensic accounting. The teaching of forensic accounting should be institutionalized in the concerned departments in various higher institutions of learning. Tribunal should be set up to prosecute any erring officer regarding ghost worker.

CHAPTER ONE

INTRODUCTION

1.1       BACKGROUND TO THE STUDY

The spats of fraudulent activities in both the private and public sector in recent time in Nigeria is quite alarming especially how that evil is on the increase even in this time which corruption is omnipresent, where the quest for wealth and they get rich quick, by crook syndrome has escalated all over the world today, including corporate bodies and government parastatals Fraudulent activities are practically affecting performance growth and financial statement reporting one may ask "Where are the Auditors in wonder conclusion easily drawn when corporate bodies are certified by auditors to be viable entities but go into liquidation after a short period of time. This is one of the fact or that have led to Investor’s and the general public losing confidence on the auditor’s credibility and reliance on financial statement audited by them.

This therefore led to the emergence of forensic accounting and auditing whose work Concentration have to prevent sharp practices (Fraud) other than the field of actually detecting it Through the development of forensic accounting, accountant now have more effective and efficient tool in curbing, the challenges face in detecting financial crime and tracing ill-gotten gain from illegal activities.

Fraud is a driving force behind a surge in demand for forensic accounting since it is getting clear, that reliance on audit financial statement is not sufficient. Current training programs for accountants are believed to be the adequate but the need to acquire and cover deceptions and Fraud which statutory audit may not reveal which have become increasing.  One may now say that since all professional accountants operate within a commercial legal environment, then all professional accountants are in sense forensic accountants.

However, what distinguishes forensic accountants from regular accountants is their nature of engagements. 1That is when professional accountants accept engagements, where they anticipate that their findings or their analysis may be subject to adversarial or Judicial scrutiny or administrative review.

One may then ask "What forensic accounting is? According to website dictionary Forensic accounting means "belonging to used to lose in suitable to court of judicatures or to public discussion, debate and ultimately despite resolutions, it is also defined as an accounting analysis that is suitable to the court will form the basis of discussion, debate and ultimately dispute resolution.

Forensic accountants utilize accounting, auditing and investigation. These accountants are trained to look into the dispute in a number of ways. They often retain to analyze, interpret summarize and present a complex manner which 1s understandable and probably supported.

Forensic accounting can therefore be used as a tool in curb the menace of ghost workers in the public sector for instance, in July 2000, federal government of Nigeria directed the office of civil service of the federation, in conjunction with the Federal Ministry of Finance and Office of Accountant General of the Federation to conduct a manpower audit in the federal civil service. A high-level implementation committee was set up to monitor the implementation. The audit exercise commences in July 2000 and involved thirty forensic accountants as consultants. and cover deceptions and fraud which statutory audit may not reveal which have become increasing one may now say that since all professional accountants operate within a commerc1al legal environment, then all professional accountants are in sense forensic accountants. However, what distinguishes forensic accountants from regular accountants is their nature of engagements. That is when professional accountants accept engagements, where they anticipate that their findings or their analysis may be subject to adversarial or judicial scrutiny or administrative review.

The goal of the audit was to produce an accurate record, department by department actual staff strength, through a head count of each locations and the to see this information to eliminate ghost welfare and current the payroll These consultants were asked to examine the total strengths of the federal civil service and to prepare a comprehensive nominal roll for each ministry and extra ministerial department.

The result cannot be over emphasized as those efforts are still speaking till today among which are discovering of ghost commissioner on the payroll of Plateau State. According to the commissioner for information and communication, Hon. Abraham Yiljab in an interview with the News Agency of Nigeria (NAN) in Jos the Plateau State capital on the second day of May 2012, he said that, the alleged fake commissioner had been earning salary and allowances attached to the office. The further described the level of computation in the state as nauseating as 6,000 ghost workers has discovered the state. Another incident is on the 3 of April, 2012 according to Galaxy television Plateau State has loss A800,000,000 to ghost workers 1in the state. in 2016, Nigeria Government conducted forensic audit on federal civil service in the country which about 23,846 ghost workers were discover from the federal payroll Audit use biometric data and bank verification number (BVN) to discover where salaries have been paid according to the special adviser to the Finance Minister Festus Akanbi, Kemi Adeosun announced on Sunday "Consequently the salary bill for February, 2016 has reduced by 2.293 billion naira (10.5 million euros &11.5 million) When compare to December 2015 when the BVN forensic audit commenced.  Plateau State government through the commissioner of finance Mrs Tanmwakat made the disclosure on Tuesday 26 June, 2016 at a press conference that hens State Government has uncovered 579 civil servants who have been (on g over payroll and receiving salaries illegally the ghost worker discover in Plateau State Government was detected through the work and investigation of the forensic accountants. No wonder there was this option by one of the contributions that one will soon see ghost governor on the state's payroll.

According to Yerima,  the Minister of State for Finance on the May, 2012 said "the new integrated, payroll and a personnel information had paid off has many ghost workers had been fished out with true amount of public fund been saved.

According to Ngama (2012), Government have discovered about 35,000 ghost workers in Government service and saved the country about N14 billion and hope to save more as we Fish out more ghost workers. By the time we finish with the MDS's including the police, the Savings will get to N33 billion at least". In Nigeria, for instance, businesses are faced with a breach of contracts which may be reasons for abandoned projects mainly the government-sponsored, by contractors who might have collected more than fifty percent of the contract sum. The application of forensic accounting can bring such fake contracts to book by providing appropriate financial evidence that can aid legal actions against them. Also, forensic accounting is considered to be a mechanism for a global war against money laundering, terrorism financing, as well as other fraudulent and social vices that have impeded the nation’s march to development (Oguma, 2011). For Nigeria, not enough reseach have been carried out by scholars on the impact of Forensic accounting in curbing ghost workers in the public sector in Nigeria. Though some scholars have looks at the effect of bank verification number on ghost workers syndrome, there are still much to be done, considering the negative impact of this ugly phenomenon in our public sector financial management.

The study, therefore, seek to examing the impact of forensic accounting in curbing ghost workers in the public sector in Nigeria focusing in ministry of finance plateau state, Nigeria.

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1.2       STATEMENT OF THE PROBLEMS

Fraudulent activities seem to be on the increase especially with the guiding complexing of business environment and the growing number of business. Many factors combine to explain why fraud occurs in an organization and the need for investigations where these are committed. Just like every researcher work must identify and have a problem it seeks to solve, in general terms, the problems research work seeks to solve is, The existence of ghost workers in the public sector, Increase in insolvent business in the economy.

These failures of statutory audit to prevent and reduced appropriation of corporate and fund and an increase in corporate crime, these problems has increase the pressure on the professional accountants and legal practitioners in finding a better way of exposing from in the business world. The problems of the existence of ghost workers in the public sector which has cost Nigerians about Nl4 billion annually which if is injected in to the economy like the power or agricultural sector will solve so many problems we are facing today as a nation in most cases, huge investment made by government in different audits ends up in the payment and servicing of ghost workers.

1.3 RESEACH QUESTIONS

In the course of this study, the following questions were addressed:

i. Forensic accounting has significant effect on the prevention of ghost workers in the public sector in Nigeria?

ii. Does forensic accounting has contribution in curbing ghost workers in the public sector in Nigeria?

1.4 RESEARCH OBJECTIVES

The purpose of their study was to examine the impact of forensic accounting in curbing ghost workers in the public sector in Nigeria.

Some specific objectives were as follows:

i. To examine whether forensic accounting has significant effect on the  prevention of ghost workers in the public sector in Nigeria.

ii. To determine whether forensic accounting has contribution in curbing ghost workers in the public sector in Nigeria.

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