Effect of Forensic Interview Skills on Corrupt Practices Detection in Anambra State Public Sector, Nigeria

The study investigated the effect of forensic interview accounting skills on corrupt practices detection in Anambra State Public Sector, Nigeria. Employing multistage sampling procedure involving purposive, random and proportionate sampling techniques, 158 financial personnel across ministries, departments, and agencies were selected. Analytical tools used included descriptive statistics and linear regression analysis involving Structural Equation Modeling (SEM), offering both practical insight and statistical validation; using Statistical Package for Social Sciences (SPSS) Version 23. The findings showed that all respondents were aware of forensic accounting, signifying its broad recognition and relevance among financial professionals in Anambra State, Nigeria. Interview skills recorded the high grand mean, with one item rated very high as 4.91. The SEM analysis confirmed a statistically significant influence as interview skills significantly contributed to detecting corrupt practices in the State. The study recommended that the Public Service Commission and the Ministry of Finance should embed structured interview techniques/skills and behavioural analysis into audit and investigative procedures through tailored workshops for forensic accountants and auditors.

Forensic skills, corrupt practices detection, public sector

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