Beyond institutional enforcement: A multi-layered social accountability framework for proactive fraud reduction in Nigeria's public sector

Abstract

This study examines the effectiveness of Nigeria's existing fraud control mechanisms, namely oath-taking, statutory anti-corruption agencies, traditional auditing, and forensic auditing, in curbing fraud and corruption within the public sector. It proposes a proactive, socially embedded framework for fraud reduction. The study adopts a conceptual, doctrinal research design based on a critical review of documentary and case-based evidence. Data were drawn from reports of the Economic and Financial Crimes Commission (EFCC) and the Independent Corrupt Practices and Other Related Offences Commission (ICPC), the Office of the Auditor-General of the Federation, and verifiable accounts published by reputable national and international media, covering major fraud cases in Nigeria and comparative cases from five countries, namely China, Vietnam, Indonesia, Iran, South Africa, and the United States, selected based on the severity of sanctions imposed on convicted offenders. The evidence shows that Nigeria's existing fraud control mechanisms are largely reactive, that prosecutorial delays are common, and that high-profile offenders frequently escape commensurate punishment despite the continued recurrence of large-scale fraud across federal ministries, departments, and agencies. By contrast, jurisdictions that impose severe and consistently enforced sanctions record stronger deterrent outcomes. Building on these findings, the study develops the Multi-Layered Social Accountability Theory (MLSAT), which extends accountability for public office beyond the individual office holder to a network of guarantors drawn from the individual's academic, religious, professional, and community life.