FORENSIC ACCOUNTING AND FRAUD CONTROL: INSIGHTS FROM PUBLIC SECTOR FINANCIAL INSTITUTIONS IN SIERRA LEONE – International Journal of Social Sciences and Management Review

FORENSIC ACCOUNTING AND FRAUD CONTROL: INSIGHTS FROM PUBLIC SECTOR FINANCIAL INSTITUTIONS IN SIERRA LEONE

Authors: Abdullah Bah*, Oludolapo O. Akinyosoye-Gbonda & Ambalieu Barrie

ABSTRACT

This study investigates the role of forensic accounting in fraud prevention and detection in Sierra Leone public sector institutions using the National Revenue Authority (NRA) as case study. A mixed methods case study design was used. As the country primary tax administration body, it has a significant mandate including preventing revenue leakages, tax evasion, collusion, and misappropriation of public funds. The research explores how forensic accounting tools such as data miming, digital forensics, transaction analysis, and investigative auditing enhance the Authority’s capacity to uncover financial irregularities, strengthen compliance monitoring, and deter fraudulent practices. Evidence from institutional reports, interviews with revenue officials, and documented fraud cases reveals that the integration of forensic accounting has improved transparency, increased revenue collection, and supported the pro section of financial crimes. However, challenges persist, including inadequate training of staff, weak technological infrastructure, political interference, and limited inter-agency collaboration. The study concludes that strengthening forensic accounting capacity within the Authority is essential to safeguarding public revenue and fostering national development. The study also recommends that targeted investments in forensic technologies, continuous professional training, the establishment of independent forensic units, and stronger legislative support to ensure sustainability is essential for public financial management and support of economic development.

Keywords: Fraud Control, technology, Forensic accounting, Sierra Leone

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