This study examined the role of the forensic accountant in the prevention and detection of fraud in the Nigeria banking sector. The study adopted the Survey research design while the source of data is the primary data and the data sourced was gleened from copies of the questionnaire administered to selected banks. Three (3) hypotheses were formulated and tested using Simple regression at a significant level of 5%, Independent T-test and Oneway Anova. Findings revealed a negative significant

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... tionship between IFRS adoption and foreign direct investment of Nigeria banks. Findings also revealed that between forensic accounting has a significant impact on fraud prevention and detection. In addition, the findings of this study also revealed that there is a low level of the awareness of forensic accounting in the Nigeria banking industry. Consequently, the study recommended that Nigerian Government should provide the enabling environment for forensic accounting profession to thrive in the country by strengthening the legal, educational and political frame work in the country.