Fraud remains a pervasive challenge in Nigeria’s public sector, undermining governance, public trust, and economic stability despite extensive reforms and anti-corruption initiatives. This persistent challenge erodes public trust, hinders economic development, and weakens governance structures. This study investigates the combined roles of forensic accounting and internal controls in preventing fraud in the Nigerian public sector. Using the COSO framework and the Fraud Pentagon Model, the research aims to evaluate the interplay of these mechanisms in addressing fraud risks. A quantitative approach was adopted, and primary data was collected from 385 finance, accounting, audit, and forensic experts in federal ministries and agencies. A structured Likert-scaled questionnaire was used to assess the effectiveness of internal controls, forensic accounting practices, and the prevalence of fraud risk factors. Descriptive statistical analysis was performed using SPSS software to identify trends and relationships within the data. The study confirmed the presence of all five components of the Pentagon fraud model of pressure with a mean of 3.50, opportunity (3.31), motivation (3.47), capability (3.34), and personal ethics (3.47), indicating a high probability of fraudulent activities. Internal control elements showed moderate effectiveness, with control activities (mean = 3.50) and monitoring (3.49) being the strongest, while risk assessment (3.27) and communication practices (3.36) were weaker. Forensic accounting practices contributed significantly to fraud prevention through control system reliance (3.42), digital fraud review frequency (3.39), and ethical philosophy (3.39). However, critical tools such as whistleblower systems (2.91), litigation support (3.18), and sustainable governance mechanisms (3.07) were underutilized, limiting their impact on fraud prevention efforts. The findings underscore the need for enhanced fraud prevention strategies in Nigeria’s public sector. Strengthening underperforming internal control elements and underutilized forensic accounting tools, particularly whistleblower protections and governance frameworks, are critical. Investments in advanced digital fraud detection technologies and regular employee training can significantly enhance fraud prevention. Promoting ethical leadership and fostering a culture of accountability are also crucial to mitigating fraud risks. Integrating forensic accounting and internal controls offers a comprehensive approach to combating fraud, strengthening governance, and restoring public
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