Abstract
The threat of terrorism has become a principal security concern in Nigeria and has devastated every facet of the nation’s economy. Terroristactivities require huge source of funding not only for weapons, but also for training, travelling and daily upkeep to thrive and be effective. Countering terrorist activities require a full grasp of the money flows that terrorists rely on. Forensic accounting experts have multiple skills that can serve as catalysts for trailing terrorism financing regardless of the
source, disposition or even the nature of the money flow. The objective of the paper is to explore conceptually, the role of forensic accounting in the fight against terrorism in Nigeria through the application of forensic expert skills. The study found that, despite the significance of forensic accounting skills in counterterrorism, Nigeria has not embraced its full provision in its fight against terrorism. It is recommended that to address the threat of terror in Nigeria, there is crucial need for forensic accounting services. There is also an urgent need for the modification of existing laws to incorporate forensic accounting professionals in
counterterrorism operation.