CHAPTER ONE – INTRODUCTION
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Sources of Data and Methodology
1.7 Significance of the Study
1.8 Scope and Limitations of the Study
CHAPTER TWO – LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 The Concept of Forensic Accounting
2.1.2 History of Forensic Accounting
2.1.3 Human Capital Development
2.1.4 Types of Investment in Human Capital
2.1.5 Methods of valuing of human capital investment
2.2 Theoretical Review
2.2.1 Theory of the Fraud Diamond
2.3 Empirical Review
CHAPTER THREE – RESEARCH METHODOLOGY
3.1 Research Design
3.2 Sources and Method of Data Collection
3.3 Population
3.4 Technique of Data Analysis
CHAPTER FOUR – PRESENTATION AND ANALYSIS OF RESULTS
4.1 Data Presentation
4.2 Hypotheses Testing
4.3 Discussion of findings
CHAPTER FIVE – SUMMARY, CONCLUSION, AND RECOMMENDATIONS
5.1 Summary
5.2 Conclusion
5.3 Recommendations
REFERENCES
APPENDIX

The objective of the study was to examine the forensic accounting and human capital development in manufacturing firms in Nigeria. This is imperative because financial irregularity has become a major concern to developing nations. It is so endemic that fraud and corruption is gradually becoming a normal way of life. Financial irregularity is a severe problem of concern globally. Starting from the public sector to the private sector; from the presidential villa of the nation, down the political office-holding ladder, to the ward councilors; from managing directors of a company, through middle management cadre and to as low as messengers. In an attempt to achieve the broad objective of the study, three hypotheses were raised in the study for validation and a sample of Nigeria Brewery from the population of all manufacturing firms in Nigeria was used in the study. Data for the analysis was collected form the annual report and statement of account of the firm.
The result of the analysis at 5% level of significance shows that forensic accounting technique plays a significant role in curbing economic and financial crime. It was also established that the degree of skills of forensic accountant play a significant role in enhancing their efficiency. It was also confirmed that the emergence of forensic accounting play a significant role in restoring confidence in the credibility of corporate firms and their report. Among others, the study recommended that organizations should formulate good personnel and recruitment policies attracting high pay as the antidote for fraud scourge