This article examines the nexus between forensic auditing and fraud detection among Nigerian banks. A survey of professional auditors and accountants of Nigerian deposit money banks was done and data obtained via the questionnaires was analyzed using both descriptive (mean and SD) and inferential (Lawley’s Correlation) statistical tools. Findings indicated that there exists a nexus between forensic auditing and fraud detection among Nigerian banks. This implies that forensic auditing serves as an antidote for detecting fraud in the Nigerian banking subsector. The study recommends that bank management should employ forensic auditing by amending the existing laws such that the forensic auditors are integrated in the audit team or committee.
