This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

The declaration by President Muhammadu Buhari that he is willing to reduce the rising expenses of managing public affairs is a major surprise. Newspapers everywhere have stated that he will face the confront the problem head-on by reforming numerous government agencies, merging others, and dismantling others. We are still figuring out the specifics. The only information that has been made public thus far is that the plan's first casualties will be the Universal Tertiary Matriculation Examination, the National Examinations Council, and the National Poverty Eradication Programme. It is evident from the announced strategy that the president and his officials either do not understand the seriousness of the issue or are once again manipulating a terrible sickness that is plaguing the nation. In what way would eliminating NECO and instructing WAEC to take on the personnel reduce costs? Or how would renaming NAPP contribute to improving governance value? How does he make sure that each and every Kobo that goes into counted national treasuries? What steps is he taking to guarantee that public policy is geared toward reducing people's suffering? The cost of governance during Jonathan's administration is examined in this study. It examines the cost of government from a thematic perspective, emphasizing its main points with specific examples. According to the paper's conclusion, the so-called clause of "senior ministers and junior or ministers of state" has led to the current unhealthy rivalry and widespread bitterness, but it has also resulted in needless waste of public funds in the payment of entitlements due to over-bloated administrative costs.  

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.

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.
 

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.
 

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.