Forensic Investigation and Budget Implementation in Ekiti State Ministry of Budget and Planning
The study examined forensic investigation and budget implementation in Ekiti State ministry of budget and planning. The study adopted descriptive research design of a survey type. The population of the study consisted of all accounting staff in Ekiti state ministries. Out of the population, 73 was randomly selected and used as sample. Questionnaire titled “forensic investigation and budget implementation questionnaire” (FIBIQ) was used to collect data for the study. The validity of the instrument was ensured and the reliability coefficient of 0.83 was obtained using the Cronbach’s alpha coefficient, this indicated that the instrument was reliable to collect all the necessary data for the study. The study revealed that forensic accounting has positive significant impact on budget implementation in Ekiti state ministry of budget and planning. Also, it was revealed that forensic investigation improves budget implementation, reduced falsification of document on budget implementation, forensic investigation promote transparency and checkmates embezzlement of money allocated for budget implementation. The study concluded that forensic investigation could be used as a driving force of budget implementation. Based on the conclusion, it was recommended that forensic investigation should continuously be used as a measure to improve level of budget implementation in Ekiti state.
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