The objective of this study is to empirically assess the tactics that the CBN of Nigeria has implemented as the key component of the new naira note policy. The research employed a survey design with a sample size of about fifty (50) responders, comprising accountants and auditors from ten (10) ministries chosen from the Federal Capital Territory (FCT) of Abuja, Nigeria. At the 5% significant level, the hypotheses are tested using analysis of variance (ANOVA). The study's conclusions showed a strong association between forensic accounting and the litigation support service provided by Nigerian courts, as well as the effectiveness of forensic accounting in the country's public sector in identifying fraud. In a similar vein, the CBN of Nigeria uses techniques and policies that work well to stop fraud. Therefore, the study suggests that the public sector implement a continuous improvement in the internal control officers responsible for their acts. It should be mandatory for forensic accountants to receive the necessary training in forensic accounting techniques. In order to lower the prevalence of fraudulent activities in Nigeria, public sector employees should also embrace honesty, accountability, fairness, and objectivity as fundamental moral obligations. This study contributes to the existing literature by highlighting the critical role of forensic accounting in enhancing transparency and accountability within the Nigerian public sector, ultimately fostering a more robust financial environment.

Building agreement and influencing public opinion need effective communication. As a means of expressing ideas, language creates emotions that are used for political advantages during an electoral campaign. Human existence and the maintenance of connections depend on communication, a complex process. In actuality, human interactions are lubricated by this substance. Despite its importance, communication has two sides and can be applied either favorably or unfavorably. From the standpoint of its capacity for complexity, Boulton (2019, p. 41) pointed to the negative social intent of language. She also noted that language is frequently employed to deceive rather than to communicate. Human existence and the maintenance of connections depend on communication, a complex process. In actuality, human interactions are lubricated by this substance. Despite its importance, communication has two sides and can be applied either favorably or unfavorably. According to Boulton (1978, p. 41), from the standpoint of language's capacity for complexity to the detrimental societal intent of language. She also noted that language is frequently employed to deceive rather than to communicate. Therefore, this discourse examines how the political advertisement "See who wants to be President of Nigeria" exposed ignorance and ineptitude as unacceptable in a moral and democratic society such as Nigeria. It is a political communication activity that uses word choice and language as a means of rejecting a candidate in the April 2015 Nigerian presidential election.

This study looked at the relationship between Nigeria's ongoing insecurity and poor governance. The article makes the theoretical case that the injustice, corruption, and self-serving leadership of Nigeria's leadership class are to blame for the country's current security problems. Ethnic, communal, religious, and resource-related conflicts have persisted throughout most of Nigeria since the country's restoration to democracy in 1999, following nearly three decades of military administration. This is made worse by the leadership's apparent inability to solve important national concerns like reducing poverty, creating jobs, allocating resources, developing infrastructure, etc. Accordingly, the study concludes that Although it is a huge task, combating insecurity in Nigeria is not insurmountable. Nigerians must therefore come together, and the ruling class must become fully committed to combating insecurity and forging a strong political will.
 

The purpose of this article is to examine the current issues and difficulties that Nigeria's four main transportation modes are facing. The data utilized in this research were gathered by field observations, oral interviews, and a thorough literature search of books, journals, and pertinent government documents. After discussing the difficulties and issues affecting each mode's ability to continue contributing to the nation's economic development, the historical evolution of each mode and its historical role in that development are provided. The main effects of driving being preferred over other modes of transportation are the environmental issues associated with driving and the high rate of traffic accidents on Nigerian roads. There are numerous inland waterways of capacity that is underutilized as a result of the antiquated railway system. Despite being widely utilized, the airways still require significant development and refinement. In order for these modes to continue contributing to Nigeria's economic development, the study offered viable solutions to these issues and obstacles.
 

In order to reduce poverty and inequality and increase economic growth and productivity, the paper examines the importance of financial inclusion and national development in Nigeria, with a focus on Niger State. It does this by assisting individuals and businesses, particularly small and medium-sized enterprises (SMEs), in saving and investing, managing financial risks, and facilitating smooth consumption. This study identifies major supply-side and demand-side obstacles to financial inclusion as well as structural barriers, and it draws attention to Niger's relative behind other WAEMU nations in terms of youth and women's use of formal financial services. In order to assist the nation's development goal, it lays out major targets for Niger to harness the potential of increased financial inclusion. These include initiatives to address inadequate financial literacy, encourage digitization, and address informality.