Low tax compliance and remittance limit the capacity of government to raise revenue for developmental purposes because the higher the revenue, the more likely government will put in place developmental plans for the enhancement of the living standard of the people. Based on this, the study examined the effects of tax audit on tax compliance and remittance of tax revenue in Ekiti State. It specifically investigated the effect of desk audit, field audit, back duty audit and registration audit on tax compliance and remittance of tax revenue in Ekiti State. A close-ended questionnaire was used to gather the needed data and an analysis was carried out through correlation matrix and multiple regression. It was discovered that desk audit, field audit, back duty audit and registration audit had a positive significant effect on tax compliance and remittance in Ekiti State with the p-value of 0.001, 0.000, 0.000 and 0.000 respectively. Worthy of note was that field audit was the most significant predictor out of all the predictor variables. It was concluded that tax audit could engender tax compliance and remittance in Ekiti State. It was therefore recommended that Ekiti State government should intensify tax audit through the employment of more competent staffs and intermittent training in order to cause increase in tax compliance level in the State. Also, Audited files that reveal criminal act should not be taken slightly. Tax evaders and avoiders should be seriously dealt with so as to deter others from plodding the same criminal path.

The study examined forensic accounting as an instrument of detection and prevention of fraud in Nigeria. It specifically examined the influence of forensic accounting on detection and prevention of fraud in Ministries, Departments and Agencies in Nigeria. The study is predicated on policeman theory, white collar theory, fraud diamond theory. Primary sources of data were employed which covered the period of ten (10) years spanning from 2010 to 2020. A cross sectional Survey design was adopted. A Questionnaire was used in data collection from the staff of Integrated Personnel Payroll Information System and Office of the Account General of Federation. Seventy-five (75) questionnaires were used as the sample size. The study adopts descriptive statistics while regression analysis was used to test the stated hypotheses. The result of the findings showed that forensic accounting has positive and significant influence on fraud prevention, but foreign account has no total control on fraud detection. It was also revealed that forensic litigation has no significant positive influence on recovery of funds lost to fraud. The study recommends that forensic accounting systems should be allowed as a procedure for internal control systems so as to prevent or reduce the level of income leakages, mismanagement of funds and budget padding.