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Despite the solidification of forensic accounting in government parastatals, the objectives are not attained at the expected level. This study examined the effect of financial forensic and fraud auditing on fraud management in selected Federal Government Ministries in Nigeria. The study adopted a descriptive survey research design. The population for this study consists 1550 staff in the Office of Auditor General for the Federation. Three hundred and forty-nine (349) questionnaire were administered, primary data was collected using 5-point Likert scale structured questionnaire for the study. Partial Least Square Structural Equation Modeling (PLS-SEM) was employed to model the regression analysis. The study found that financial forensic and fraud auditing have positive and significant effect on fraud management. Based on the findings, the study concluded that the greater the intensity of financial forensic and fraud auditing the better the fraud management in Federal Government Ministries in Nigeria. It is recommended that Federal Government Ministries in Nigeria should invest in building and enhancing their financial forensic capabilities. This can be achieved by providing training and resources to personnel involved in fraud management, such as forensic accountants, investigators, and auditors. Also, the study recommends that Federal Government Ministries in Nigeria should focus on building and strengthening their fraud audit capabilities. This can be achieved by providing specialized training to auditors and investigators involved in fraud management. Keywords: Financial forensic; Fraud auditing; Fraud management
Ojelabi et al. (Thu,) studied this question.