In conclusion, this study has analyzed why attention has to be given to the question of fraud
detection and fraud prevention in Kogi State of Nigeria with the aid of Forensic Accounting. It
has discussed the Forensic Accounting approach or procedure necessary for detection,
prevention of fraud and the type of control to be established in order to control the incidence
of fraud in the state. It should be emphasized that whether within the business world or in the
public sector, the ultimate responsibility for discouraging and preventing fraud and corrupt
practices rests with management.