This research seeks to provide comprehensive coverage of forensic accounting skills and techniques in fraud investigation in the Nigerian public sector. It is a work in Accounting with a wide range of topics relevant to many students of accounting and other related fields. The research is also relevant to managers and decision makers alike in both the private and public sector of the economy who desire forensic accounting knowledge especially in the area of fraud investigation and effective control. The research provides an indepth coverage of the skills and techniques forensic accountants used in fraud investigation that will help other accounting professional bodies in performing the same function with specific focus on public sector environment. Moreso,the research widely covers the relevance of forensic accounting skills and techniques in fraud investigation with particular references to Anti-Corruption Agencies in Nigeria.