Financial Statements

This study examined the impact of forensic audit on the integrity of financial statement in Nigeria. The objective of the study is to determine the relationship between forensic audit and 11the integrity of financial statement. In order to collect efficient primary data, the purposive survey method was employed and questionnaires designed and distributed to collect the needed data, while the data were analyzed using ordinary least square (OLS) regression technique.The study concluded based on the statistical analysis,as with Becca and Jay(2004),Enofe,Omagbon and Ehigiator(2015),and Oyedokun(2015),that fraud detection, investigation and litigation (using forensic evidence to establish fraud cases), will significantly enhance the integrity of financial statement in Nigeria. However, our fourth variable, periodic/mandatory forensic audit was rejected. In conclusion, forensic audit was adjudged to be an efficient and effective toolagainst fraudulent financial statement but should not be periodic and/or mandatory. It is therefore recommended that further empirical research be conducted with higher numbers ofsampling to establish or otherwise the conclusion arrived at with respect to periodic forensic audit