Abstract:
The study examines the influence of whistle-blower engagement and integrity management in Nigeria’s public sector particularly in the Federal Ministries, Departments and Agencies (FMDAs) and proposes a stakeholder-led process of whistleblower mobilization as a means to address financial fraud. The study gathered data from 285 Heads of Department and accountants in FMDAs within Ondo State, utilizing a survey research design. A purposive sample was taken of those who had useful professional and administrative knowledge. A regression analysis was performed to determine the impact of whistle-blowing mechanisms, expert accountants, and internal control systems on integrity management in Nigeria’s public sector. The results show that whistle-blowing mechanisms and internal controls have a positive significant influence on integrity management in Nigeria’s public sector with fight against financial fraud which play an important role in fraud reduction. The findings further revealed that the role of expert accountants was but not significant at 5% level of significant on the achievement of good organizational transparency and accountability. The study ultimately concluded that fraud cannot effectively be inhibited unless whistle-blowing protections, enhanced internal controls, and professionalism are all adopted in unison. The study recommended that government should establish a protection safety for whistleblowers; improvement of internal controls, and situating competent accountants within a larger context of compliance and governance initiatives because all these mechanisms add to the trustworthiness and responsiveness of anti-fraud mechanisms in public sector institutions in Nigeria. The implication of the findings implies that strengthening whistle-blowing mechanisms and internal controls is essential for enhancing integrity management and combating financial fraud in Nigeria’s public sector, thereby promoting greater transparency and accountability. The study call on the government to prioritize institutional reforms and encourage the general public’s confidence in public sector governance.
Keywords: Stakeholder approach, financial fraud, expert accountants, whistle-blowing, internal control.
DOI: 10.36349/zamijoh.2025.v04i01.013
author/Mamidu, A.I., Ogunmola, D., Adewumi, B.D. & Ighodalo, E.E.
journal/Zamfara IJOH Vol. 4, Issue 1
