EFFECT OF FORENSIC INTERVIEWS AND FUND TRACING TECHNIQUES ON FRAUD CONTROL IN PUBLIC SECTOR PENSION ADMINISTRATION IN KEBBI STATE, NIGERIA

Abstract

This study examined the effect of forensic accounting techniques specifically forensic interviews and fund tracing on fraud control in public pension administration in Kebbi State, Nigeria. Using a mixed-methods research design, the study analysed both quantitative data generated through structured questionnaires and qualitative insights obtained from interviews with senior officials. Descriptive statistics revealed a consistent and substantial decline in fraud cases following the adoption of enhanced forensic accounting techniques, with annual fraud reduction rates increasing from 41.18% in 2019 to 53.33% in 2023. Pearson correlation analysis indicated strong negative relationships between the independent variables and fraud control (forensic interviews: r = –0.61; fund tracing: r = –0.65), suggesting that increased application of forensic procedures effectively reduces fraudulent activities. Multicollinearity tests confirmed the suitability of the regression model, with all VIF values below 5 and Tolerance values above 0.20. Regression analysis further demonstrated that forensic interviews (β = –6.8, p = 0.002) and fund tracing (β = –8.7, p < 0.001) significantly and negatively influence fraud occurrence, jointly explaining 56% of the variance in fraud control outcomes (R2 = 0.56). The qualitative findings reinforced these quantitative results, as respondents highlighted enhanced fraud detection, improved financial oversight, increased deterrence, and strengthened accountability and transparency as major benefits of adopting forensic accounting techniques, the study concludes that forensic accounting plays a pivotal role in strengthening fraud prevention mechanisms within public pension administration. It recommends sustained investment in forensic technologies, continuous capacity building for financial oversight personnel, and institutionalisation of forensic practices to ensure long-term improvements in transparency and accountability.

Keywords: Forensic Accounting, Fraud Control, Pension Administration, Forensic Interviews, Fund Tracing, Fraud Prevention,