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The study described and explained forensic accounting and the incidence of fraud detection in Nigeria. The objectives of this study were to identify personal skills requirements and, assess the types of investigative techniques used in forensic accounting. A literature review was conducted to set up the conceptual and theoretical framework for the study. A quantitative approach was used by administering a structured questionnaire. A total of 101 investigators from Economic and Financial Crimes Commission (EFCC) were used as sample for the study. We employed Jarque Bera statistics to conduct the analysis using the E views software. There is a significant relationship between forensic accounting personal skills; investigative techniques and fraud detection in Nigeria. The scope of the study was only in Nigeria and all samples were drawn from the Economic and Financial Crimes Commission (EFCC). The study concluded despite all fraudulent activities, forensic accounting is proffering solutions for fraud prevention and detection in Nigeria.  It was recommended for practitioners to engage in further training on forensic accounting personal skills and techniques.

Chapter 20 describes the way in which the support system provided by the traditional African extended family has given way in recent years to a new dependency by individuals on state organized health systems, charities, and private concerns. It discusses that the result has been increasing health costs and growing inequalities, and how it is now the poorest people who pay proportionately the highest amount for their healthcare out of their own pockets. The chapter sets out in broad terms the challenges faced by countries seeking to offer universal access to health and healthcare for their citizens. These are challenges that, as discussed in earlier chapters, require countries to find a way to meet these challenges that is based both on their culture and history, and on their financial capabilities and circumstances.