History guides and shapes thinking in a particular phenomenon, evaluation of government accounting and finance thoughts have help in no small manner. There exist reasons to have polices, process, procedures and tools that unifies all government bank accounts in a single unit for the effective...

Forensic accounting and forensic audit are not new concepts, however, their acceptability are just gaining momentum in Nigeria because of their perceived roles in National development and transformation. This paper presents various acceptable definitions and concepts of forensics and forensic...