EFFECT OF WHISTLEBLOWING PROGRAM AND PROBITY AUDIT ON FRAUD DETECTION IN NIGERIA PUBLIC SECTOR: A STUDY OF ICPC AND EFCC

Abstract

Fraud persists as an enduring challenge within Nigeria's public sector, despite the implementation of various anti-fraud mechanisms. This research investigates the effect of whistleblowing programs and probity audits in improving the efficacy of fraud detection systems. The primary objective was to investigate the extent to which these factors contribute to identifying and addressing fraudulent activities within key institutions, specifically the Economic and Financial Crimes Commission (EFCC) and the Independent Corrupt Practices and Other Related Offences Commission (ICPC). A quantitative research design was adopted,
employing a structured questionnaire administered to 480 respondents from these institutions. Data were analyzed using descriptive and inferential statistical techniques. The findings indicate that whistleblowing programs exert the strongest influence on fraud detection, underscoring the critical importance of well-implemented and accessible whistleblowing mechanisms in exposing fraudulent activities. Additionally, probity audits were found to play a vital role in uncovering and preventing fraud, emphasizing the necessity of regular, independent, and thorough audits to ensure accountability and transparency. Based on these findings, the study recommends that public sector institutions enhance whistleblowing frameworks by ensuring accessibility, anonymity, and whistleblower protection. It further advocates for the rigorous and independent execution of probity audits, with a commitment to implementing audit recommendations. These measures are essential for strengthening governance, transparency, and accountability within Nigeria's public sector.