THE ROLE OF TREASURY SINGLE ACCOUNT

ON THE RELATIONSHIP BETWEEN FORENSIC

ACCOUNTING TECHNIQUES AND FRAUD
PREVENTION IN NIGERIAN PUBLIC
INSTITUTIONS

BY

MERCY .O.

15TH OCTOBER 2023

 OBJECTIVES OF THE RESEARCH TOPIC
• 1. To assess the implementation and effectiveness of Treasury
Single Account (TSA) in Nigeria Public Institutions.
• 2. To analyse the impact of TSA on financial transparency and
accountability in Nigeria Public Institutions.
• 3. To assess the role of the Treasury Single Account (TSA) in the
relationship between forensic accounting techniques and fraud
prevention in the Nigerian public sector
• 4. To investigate the relationship between forensic Accounting
techniques and fraud prevention in Nigeria public institutions.
5. To provide recommendations for improving fraud prevention
strategies and leveraging the TSA in Nigerian institutions
through the use of forensic Accounting Techniques.
 INTRODUCTION
• The Research topic aim to examine how the implementation of a unified
system of government bank accounts that consolidates all inflows and
outflows of public funds, known as TSA, affects the aplication and
effectiveness of Forensic accounting techniques in preventing fraud in the
Nigeria public institutions. The study is motivated by the need to address the
problem of fraud & corruption in Nigeria public institutions.
• The Treasury Single Account (TSA) is a Financial policy that consolidates
all government revenue or bank accounts into a single account maintained
by the Central Bank of Nigeria. It was Introduced by the Federal
Government to promote transparency, accountability, and efficient
management of public funds.
• Forensic Accounting Techniques refers to investigative methods used to
detect and prevent financial fraud. These techniques involve analyzing
financial records, identifying irregularities, providing evidence for legal
proceedings.
RESEARCH APPROACH
• Data sources will be obtained from financial reports, Government
policy documents, interviews, surveys and questionaires and case
study.
• Research methods that will be used will include both qualitative and
quantitative research method.
• Data analysis tools will include use of .................................................
• Descriptive Statistics: such as mean, standard deviation, frequency,
and percenatge, to summarize and present the data in tables and
charts.
• Inferential Statistics: includes the use of correlation regression, t-test,
ANOVA and meditation analysis to test the hypothesis and examine
the relationship between the variables
• The data analysis may also be performed using statistical software
such as SPSS, R, or STATA for quantitive anaylsis.
SIGNIFICANCE OF THE RESEARCH TOPIC

• The research will shed more light on the effectiveness of the Treasury Single Account in enhancing
fraud prevention through the use of forensic accounting techniques. By understanding this
relationship, public institutions can strengthen their anti-fraud measures and minimize financial
losses.
• The research will address the pressing problem and seeks to provide insights into how forensic
accounting techniques can be leveraged to prevent fraud more effectively.
• Assessing the role of TSA on the relationship between forensic accounting techniques and fraud
prevention can help promote better financial accountability and transparency within government
agencies. It can lead to more accurate and timely financial reporting, reducing opportunities for
fraudulent activities.
• Improved fraud prevention and financial management can lead to cost savings by preventing
financial irregularities and minimizing losses due to fraud. This, in turn, allows public institutions to
allocate resources more effectively leading to better utilization of public funds, promoting economic
stability and growth.
• The research will provide better valuable insights into the effectiveness of government policies,
such as the TSA by highlighting areas where adjustments are needed to enhance financial
management and reduce fraud risks.
• Strengthening fraud prevention and financial management in public institutions can help rebuild
and maintain public trust in government. Additionally, it can increase investor confidence in the
Nigerian economy, attracting investments that can fuel economic growth.
THE END

THANK YOU