Cite this article as: Mamidu, A. I., Ogunmola, D., Adewumi, B. D. & Ighodalo, E. E. (2025). Whistle-Blower Engagement and Integrity Management in Nigeria’s Public Sector: A Stakeholder Approach. Zamfara International Journal of Humanities, 4(1), 126-137. www.doi.org/10.36349/zamijoh.2025.v04i01.013.
WHISTLE-BLOWER
ENGAGEMENT AND INTEGRITY MANAGEMENT IN NIGERIA’S PUBLIC SECTOR: A STAKEHOLDER
APPROACH
By
MAMIDU, Aruna
Ishola
OGUNMOLA, Dele
ADEWUMI, Babafemi
Damilola
IGHODALO, Ehimare
Edetan
1-4 Department of
Accounting, Achievers University Owo, Ondo State Nigeria
Abstract:
The study examines the influence
of whistle-blower engagement and integrity management in Nigeria’s public
sector particularly in the Federal Ministries, Departments and Agencies (FMDAs)
and proposes a stakeholder-led process of whistleblower mobilization as a means
to address financial fraud. The study gathered data from 285 Heads of
Department and accountants in FMDAs within Ondo State, utilizing a survey
research design. A purposive sample was taken of those who had useful
professional and administrative knowledge. A regression analysis was performed
to determine the impact of whistle-blowing mechanisms, expert accountants, and
internal control systems on integrity
management in Nigeria’s public sector. The results show that whistle-blowing
mechanisms and internal controls have a positive significant influence on
integrity management in Nigeria’s public sector with fight against financial
fraud which play an important role in fraud reduction. The findings further revealed
that the role of expert accountants was but not significant at 5% level of
significant on the achievement of good organizational transparency and
accountability. The study ultimately concluded that fraud cannot effectively be
inhibited unless whistle-blowing protections, enhanced internal controls, and
professionalism are all adopted in unison. The study recommended that
government should establish a protection safety for whistleblowers; improvement
of internal controls, and situating competent accountants within a larger
context of compliance and governance initiatives because all these mechanisms
add to the trustworthiness and responsiveness of anti-fraud mechanisms in
public sector institutions in Nigeria. The implication of the findings implies
that strengthening whistle-blowing mechanisms and internal controls is
essential for enhancing integrity management and combating financial fraud in
Nigeria’s public sector, thereby promoting greater transparency and
accountability. The study call on the government to prioritize institutional reforms
and encourage the general public’s confidence in public sector governance.
Keywords: Stakeholder approach,
financial fraud, expert accountants, whistle-blowing, internal control.
1.0 Introduction
In an era where transparency is
the bedrock of sustainable governance, whistle-blower engagement stands as a
courageous beacon against corruption. An Auditor‑General’s report (covering
2020-2021) found over ₦197.7 billion paid irregularly by 32 MDAs in breach of procurement
regulations. Highlights include ₦7.4 billion awarded without tender procedures; ₦167.6 billion paid for contracts that
were never executed or were only partially done; and additional violations
include improper contract awards and missing approvals. These cases illustrate
large-scale financial misconduct within Nigerian MDAs, highlighting the urgent
need for accountability, better internal governance, and stricter enforcement
of financial regulations (Okafor et al., 2025; Bussey et al., 2024). Financial
fraud is committed either on operational or managerial grounds, and the
masterminds express themselves according to income levels (Chingwere et al.,
2025). Ogunfowora et al. (2022) state that cases of fraudulent behaviors have
been rather common lately mainly in emerging economies, financial institutions,
investors and the people have lost through scams. According to the idea
developed by Apalowowa et al. (2023a), fraud involves a deliberate and
concealed undervaluation of an asset to gain benefit out of the same in
individual or collective interests. The idea of legality on whistleblowing itself
originated in the Western world and led to the U. S Sarbanes Oxley Act of 2002
requires corporations to offer whistle blower hotline access to employees in an
anonymous and confidential manner. Bussey et al. (2024) posited that “internal
control is conducted in an orderly manner by the management and employees of
the organization to ensure that sufficient material is reported accurately in
terms of financial reporting, laws, and regulations are followed among other
factors based on the performance and efficiency of the operation”. Corporate
governance is structures, process and rules which have been gained in the
process of making an effort to ensure that a firm is managed in a way which
fulfills towards achievement of the goals and interest of stakeholders (Awale et al., 2025).
Apalowowa et al. (2023b) argue
that accountants are among the main in-gredi-ents that retain the credibility
of auditors in the auditing area which ensures the generation of confidence of
the general public in relation to the reliability and integrity of the
financial records that are presented by the clients. Accountants need exposure
to experience in the prevention of fraud and traditional auditing is needed to
ensure integrity of the auditors. As shown in the case described several cases
fail to follow their set pattern; this is attributed to the following reasons
(Bussey et al., 2024). There is also a higher number of financial frauds; the
accountants are also to be involved in the process of investigations and
sentencing started against the illegal activities; their role in such a case is
highly important (Okafor et al., 2024). However, the greatest variation of
N2.12 billion was realized within the Rural Electrification Agency in Abuja.
Enron, Arthur Andersen, and WorldCom are the most widespread fraud scandals
that jolted the business community, and due to massive theft, there has been a
worrisome erosion of the public confidence in the finances of Nigerian federal
MDAs and lack of reliance on the integrity of the other departments by the
heads of the departments and accountants. Major irregularities in budgets have
been revealed in the audits of Nigeria MDA recently because expenses incurred
on contracts through the unauthorised payment that was done by a breach of the
Financial Regulation Paragraph 2921(i) 2009 amounted to N7.39 billion. Hence,
the study examines the influence of whistle-blower engagement on integrity
management in Nigeria’s public sector particularly in the Federal Ministries,
Departments and Agencies (FMDAs) and proposes a stakeholder-led process of
whistleblower mobilization as a means to address financial fraud and closes the
gap in the literature of existing empirical studies.
2.0 LITERATURE AND THEORETICAL
UNDERPINNING
2.1
Conceptual Review
2.1.1 Financial Fraud
Financial fraud refers to intentional act of deception through financial
activities in pursuit of personal benefit or loss on a third party. Yahaya et
al. (2024) assume that financial fraud is an act of misstatement, concealment
of material information, manipulation of financial data to deceive investors,
shareholders, banking institutions and regulating authorities. Financial fraud
can harm financial systems seriously, including the trust in stakeholders.
Financial fraud negatively affects corporate governance, falsifies financial
reporting, and may trigger severe economic, reputational, and legal expenses
among the offenders (Apalowowa, 2025). Financial fraud is a broad category of
criminal activities that consists of embezzlement, insider trading, accounts
falsification, misappropriation of assets, and fraudulent financial reporting
by both perpetrators of fraud that encompass company managers and staff, and
external parties, such as auditors and investors (Apalowowa et al., 2025). With
respect to financial fraud organizations and regulatory bodies have formulated
more rigid compliance regimes like forensic accounting tools and techniques, as
well as elevated systems of auditing with is ever-changing and dynamic on how
financial fraud should be dealt with in this ever-changing world thus requires
a constant vigilance and an active stewardship to bring forth organizational
integrity and sustain financial transparency (Awale, et al., 2025; Bussey et
al., 2024).
2.1.2 Expert Accountants
Okeke et al. (2024),
expert accountant plays major role in the trials that are conducted in courts
in case of financial crimes, litigations and compliance to regulations because
they provide proofs and clarify in the war against fraud cases. Expert accountants
perform tests of anomaly and irregularity in the financial statements that
might cause suspicion of frauds with the help of data analysis, making
investigation on verification and audit of financial reports, and interviewing
as a means of seeking some traits of fraud (Sibe & Kaunert, 2024).
2.1.3 Whistle-Blowers
A whistle blower is a person who exposes
wrong-doings, financial crimes, environmental violations, workplace bullying or
safety breaches in a broad range of an organization to state agencies or any
other associations (Ugwu, 2011). Whistleblowers include either the staff,
subcontractors and non-personnel who possess personal knowledge of the
malpractice (Sule, 2025). Whistle blower refer to moral responsibility and
ethical appeal provokes whistleblowing because a conscience bear unlawful and
harmful actions which one is engaged in and which lead to the emergence of
suspicious questions, remedial actions, and changes to prevent further damage
and the establishment of law (Yahaya et al., 2024).
2.1.4 Mechanisms of Internal Controls
The proposed internal control of Uchenna et al.
(2025) is a formal procedure implemented by the management and staff of the
company to present a reasonable degree of certainty regarding the achievement
of objectives based on efficiency and effectiveness of operation, good
financial reporting, and the compliance with the required laws and regulations.
Sibe and Kaunert (2024) outline that the primary objectives of internal control
include the protection of assets, the completeness, and accuracy of financial data
and detection of errors, fraud, and other irregularities. A good internal
control system is formulated with firm operation and other activities and
practices. Probably, nothing is as crucial an instrument a firm could have at
its disposal as far as guaranteeing that a firm is operating in line with its
legalities and intentions (Apalowowa et al., 2023b).
2.2 Theoretical Review
2.2.1 Moral Disengagement Theory
In 1986, Albert Bandura developed the Moral
Disengagement Theory. This theory assumed that people were able to behave in a
way that defined as unethical and immoral denying their moral principles and
even call a certain harmful activity excusable. The theory assumes that the
moral discomfort caused by the antisocial action mitigated with the aid of the
displacement of guilt, diffusion of responsibility, dehumanization and endorse
the cognition justification of the wrongful conduct (Chingwere et al., 2025; Ogunfowora
et al., 2022). Moral disengagement is propagated by group processes and social
contexts too; their efficiency and execution makes people prone to
justifications of anti-constructive actions (Luo & Bussey., 2023). The
critics believe that Moral Disengagement Theory difficult to apply the theory
of Bandura to large cultural domains because the theory fails to offer an
explanation on the plasticity of moral structures within civilisations and
societies ((Bussey et al., 2024; Okeke et al., 2024; Okafor et al., 2024). The
theory has had wider application in the explanation of behaviour as diverse as
the violent behaviour to corporate deviance in different settings.
2.3 Empirical Review
Ali-Momoh
et al. (2025) examine the strategic forensic role of forensic accounting in
combating environmental fraud and enhancing the integrity of corporate
financial reporting. This research, performed via a systematic survey of 30
intentionally chosen professional accountants at Afe Babalola University Ado
Ekiti, Nigeria, produced noteworthy results. Regression analysis indicates that
fraud detection exerts a strong, positive, and robust influence on the quality
of financial reporting (β = 0.887, p < 0.001), hence confirming its role in
improving transparency and trust. However, fraud prevention techniques exhibit
a minimal and insignificant impact (β = 0.019, p = 0.891), indicating the need
to modify the strategic approach.
Apalowowa
(2025) examined the correlation between white-collar fraud and whistleblower
investigations. The research employs a survey methodology, collecting data
directly from participants; the analysed sample comprises 83 forensic auditors
from southwestern Nigeria. The Census Sampling Technique was employed for the
selection of the entire population to be studied. His findings indicate that
although the effectiveness of forensic audits is positively associated with
whistleblowing, internal controls, and corporate governance, none of these
characteristics yielded statistically significant outcomes at conventional
criteria (p > 0.05). The z-statistic values of 1.2521 for corporate
governance, 1.1783 for internal controls, and 1.1647 for whistle-blowing suggest
that the observed correlations are due to random variation rather than
authentic causal relationships.
Apalowowa
et al. (2025) examined the prophylactic function of the forensic auditor
following the implementation of forensic auditing. They employed purposive
sample techniques in their research utilising a survey approach grounded in a
questionnaire. The target audience comprised 210 staff members from three
state-owned colleges in Ondo State, specifically those employed in the
Departments of Audit (source: Attendance Register, 2025). The study was
performed with 120 senior personnel possessing ICAN and ANAN qualifications.
The findings of their research demonstrate that responsive planning approaches
lack statistical significance, but effective internal control and robust
managerial supervision are statistically significant, with p-values of 0.0000
and 0.00105, respectively.
The
quantitative findings were based on the research conducted by Abraham et al.
(2025), which sought to evaluate the impact of perceived work alienation on the
intention to whistleblow, with religious-political orientation serving as a
mediator and social value orientation as a moderator. The study involved 263
Indonesian individuals, comprising 131 men and 132 women, and was conducted as
correlational predictive research featuring mediation and moderation analysis.
The standard deviation was 5.47 years, while the mean age of the participants
was 25.91 years. The data suggest that the adverse impact of job alienation
diminishes the likelihood of whistleblowing intentions. The current study found
that prosocial social value orientation mitigates the inverse association
between job alienation and the desire to whistleblow, while religious-political
orientation does not significantly mitigate this inverse relationship as
hypothesised.
Atmadja et al. (2024) examined the influence of internal control systems, compliance
with human resource regulations, and competency on accounting fraud within the
regional financial administration of Gianyar Regency, Indonesia. The
quantitative technique including informational analytical procedure offered in
the present research examined a survey questionnaire that was filled by the
employees of the local work unit in Gianyar Regency by employing the multiple
regressions. This study employs Non-Likelihood testing within the Purposive
Sampling technique, revealing that internal control systems, negative
regulatory compliance, and human resource capabilities all significantly
influence accounting fraud in the Gianyar Regency Provincial Work Unit.
Romero-Carazas (2024) discusses the accountant's role in adopting artificial
intelligence, utilising numerous sources and bibliometric analysis from Scopus.
The example documents were identified using Boolean operators and English terms
such as forensic, auditing, artificial, and intelligence. Subsequently, VOS
Viewer and Excel were employed for analysis. This research proposes three
aspects concerning accountants' interest in AI development: the
comprehensiveness of the topics addressed, the gravity of the offences
committed, and the source data involved. The FMDAs in Ondo State provide training
for their Department Heads and Accountants on new technologies, artificial
intelligence courses, and collaboration with diverse specialists to maintain
the highest levels of honesty and quality in their work. Odeyemi et al. (2024)
delineate the function of accountants in contemporary society and present
concepts about the implementation of digital strategies and new technology. It
is also a strong hint for forensic accountants to update their technologies to
address and combat contemporary fiscal crimes. The essence of the investigated
topics culminates in the assessment of employing blockchain, machine learning,
and artificial intelligence-driven data analytics in the procedural functions
of accountants. It indicates that economic crimes are continuously evolving;
therefore, forensic accountants must adapt to new methods and innovations for
tracking fraudsters who utilise internet media to commit such offences.
In their 2024 study, Olutimehin et al. examined the compliance practices of
corporate governance among Nigerian companies and identified deficiencies in
executive remuneration, board independence, and risk management, while noting
strengths in compliance policies, financial reporting, and board effectiveness.
It analyses the influence of social, cultural, and economic variables on
governance dynamics and advocates for firm and context-specific strategies that
address local business conditions in Nigeria. It asserts the necessity of
investing in stakeholder engagement processes that encompass communication,
collaboration, and the development of shared value, which will effectively
connect business objectives with the expectations of the populace.
Consequently, technology-enabled solutions can be used to facilitate feedback
loops and real-time communication among stakeholders, while online platforms
will be utilised to provide informed and participative comments.
Chidi
et al. (2024) aim to determine the impact of internal control on supermarket
efficiency through measures such as division of labour, time and leave
reporting, firewall protection, regular updates of job descriptions,
documentation and record-keeping, and physical barriers to unauthorised access.
The research employed a quantitative methodology utilising questionnaires as
the research instrument. The study's population comprised all 192 employees of
the main retail malls in Awka, Anambra State. The sample size was determined
using a formula established by Krejcie and Morgan (1970). Multi-linear
regression is utilised to determine the relationship between the dependent
variable and the independent factors. Their empirical findings demonstrated
that the components of the internal control system exerted varying degrees of
influence on operational effectiveness.
Okwuokei
(2024) discusses the role of whistleblowers in Nigeria combating corruption and
advocates for the establishment of legal protections and incentive mechanisms.
The background information in whistleblowing is twofold: it can be utilised to
disclose irregularities and to assess the risks faced by the whistleblower.
Whistleblowers are vulnerable due to the absence of protective legislation;
they frequently face harassment, intimidation, and even termination from their
employment. The essay highlights the necessity of enacting legislation such as
the Whistleblower Protection Act in the United States to provide adequate
protection.
Yahaya
et al. (2024) evaluate the efficacy of whistleblowing policies in mitigating
the severity of corruption in Niger State. The research employed survey
methodology, utilising questionnaires as the data collection tool, and
incorporated a mixed-methods approach, integrating both qualitative and
quantitative data formats. The respondents selected for this study include
workers from the following stakeholder groups: government officials,
whistleblowers, and civil society members in the State of Niger. The uncomplicated
random sample method was employed to obtain over 300 participants for the
survey. The paper utilises a straightforward percentage, means, rankings, and
frequency count in a multiple regression analysis. The whistleblower strategy
has proven helpful in reducing corruption in Niger State by promoting
accountability and transparency within regional institutions.
Apalowowa et al. (2023) examined how auditor activities may affect fraud
investigation, prevention, and detection inside the State Pension Board in
Nigeria. Employed primary data methodologies to perform a survey-based study.
There were 186 employees aged from the State Pension Board in the three
selected states. The study employed stratified and census sampling methods,
with analysis conducted by Ordinary Least Squares Regression. Accountants are
essential in the investigation, prevention, and detection of fraud. The
findings established that internal audit and transparency and accountability
rules significantly influenced the prevention and detection of fraudulent
incidents.
Wokeh
(2020) examined the impact of internal control on the financial performance of
Deposit Money Banks in Nigeria. The triangulated methodology is employed for
research purposes. The sample population comprises two hundred and twenty (220)
individuals randomly selected from the thirteen (13) designated deposit money
institutions. The hypothesis was tested using multiple regression analysis
facilitated by the statistical software Stata12. The risk assessment exerted a
positive albeit negligible impact on the net profit margin of the listed
deposit money banks in Nigeria, whilst the control environment had a negative
and insignificant effect.
2.4 Knowledge Gap
Enron,
Arthur Anderson, and WorldCom (Oluzimehin et al. 2024), Yahaya et al. 2024,
Odeyemi et al. 2024; and Apalowowa (2024) discussed the variation in literature
on the role of accountants as whistleblowers since investigation approaches to
detecting anomalies in Nigerian Federal MDAs help an individual comprehend some
of the most notable issues missing in past research studies and hence the
current study furthered. The prior research is primarily independent in its
focus on white-collar crime, whistleblowing, and forensic auditing. At the same
time, this research incorporates accountants' role and systems of
whistleblowing as complementary approaches within the Nigerian federal MDAs for
fiscal anomaly detection and avoidance that previous research has not
addressed. By filling these gaps, this study adds to the body of knowledge on
how stakeholder orientation to whistle-blower participation in fraud
investigation enhances the financial integrity of the Head of Departments and
Accountants working in federal MDAs in Ondo State, Nigeria.
3.0 Methodology
The
study adopted a census sampling technique to select all 285 accountants and
heads of departments working in federal Ministries, Departments, and Agencies
(MDAs) in Ondo State, Nigeria. This approach was deemed appropriate due to the
manageable size of the population and the need to capture comprehensive
insights from every relevant respondent within the targeted institutions.
Ethical considerations were duly observed in the course of the study.
Participants were informed of the purpose of the research and assured of the
confidentiality and anonymity of their responses. Their participation was
entirely voluntary, with informed consent obtained before administering the
research instrument. The primary instrument for data collection was a
structured questionnaire designed to elicit accurate and relevant responses. It
was rated on a four-point Likert scale (Strongly Agree = 4, Agree = 3, Disagree
= 2, and Strongly Disagree = 1), which helped quantify attitudes, opinions, and
perceptions of the respondents in a measurable form. To ensure the reliability
of the instrument, a pilot test was conducted and the resulting data subjected
to internal consistency analysis using Cronbach's Alpha, which confirmed that
the questionnaire items were reliable for data collection. Data gathered from
the Likert scale responses were analyzed using descriptive and inferential
statistical tools and regression analysis was utilised to determine the
relationships between
whistle-blower
engagement and integrity management in Nigeria’s public sector.
Data
Analysis
Table
1 presents the result of multiple regression analysis of whistle-blower
stakeholder strategies and integrity management in
Nigeria’s public sector.
The results indicated existence of a statistically significant relationship as
supported by the F-statistic value of 15.325 and the Prob(F-statistic) value of
0.0000, which shows that stakeholder approach to
whistle-blower engagement and integrity management in Nigeria’s public sector
was significant
at the 1% level. An R-squared of 0.5614 indicates that the
study accounts for about 56.14% of the variation in combating financial fraud.
Adjusted R-squared of 0.5410 also supports the strength of the findings,
considering the number of predictors entered. The coefficient (0.4092, p =
0.0046) of whistle-blowing indicates that effective whistle-blower mechanisms
play a crucial role in assisting in combating financial fraud. Financial fraud
(0.6321, p = 0.0032) significantly interacts with other predictors, having a
strong positive correlation with the success of stakeholder action. The expert
accountant with coefficient (0.5510, p = 0.0621) is not statistically
significant at the 5% level. Internal Control Mechanisms (0.5432, p = 0.0010)
are very significant at the 1% level. Robust internal checks and balances are
essential components of fraud prevention solutions for stakeholders. The
Durbin-Watson statistic of 1.3821 is somewhat lower than the ideal value of 2
and can indicate a positive outcome. The insignificance
for expert accountants was ascribed to various crucial issues. Initially, the
implementation of specialised accountants within MDAs restricted in extent,
inadequately incorporated into whistle-blowing mechanisms and hindered by
institutional obstacles such as bureaucratic delays, corruption, and insufficient
autonomy. Moreover, professional accountants encounter ethical dilemmas and
systemic pressures that undermine their ability to behave independently
commence fraud investigation. The function of specialist accountants eclipsed
by more immediate, enforceable measures such as whistleblower protections and
internal controls, which seem to be more actively employed and institutionally
reinforced inside the public sector framework.
The practical implication of the findings are substantial to policymakers and
anti-fraud strategists that dependence solely on professional skills, absent
structural empowerment and autonomy are factors. Consequently, greater emphasis
should be placed on integrating accountants into a framework of responsibility
that enhances their efficacy, granting legal protection, improving access to
fraud-reporting mechanisms, and preserving ethical autonomy necessity of
enhancing whistle-blower frameworks and internal controls, which have
demonstrated greater statistical significance in fostering honesty.
Table 1: Relationship between
Stakeholder Approaches to Whistle-Blower
Engagement and Integrity Management in Nigeria’s Public Sector
|
Variable |
Coefficient |
Std. Error |
t-Statistic |
P-value |
|
C |
0.7214 |
0.2019 |
1.6132 |
0.1245 |
|
FINANCIAL_FRAUD |
0.6321 |
0.1121 |
2.7631 |
0.0032 |
|
WHISTLE_BLOWING |
0.4092 |
0.0205 |
3.5343 |
0.0046 |
|
EXPERT_ACCTs |
0.5510 |
0.1031 |
1.2349 |
0.0621 |
|
INTERNAL_CON_MECH |
0.5432 |
0.0434 |
1.1421 |
0.0010 |
|
R-squared |
0.5614 |
Mean dependent var |
3.0625 |
|
|
Adjusted
R-squared |
0.5410 |
S.D. dependent var |
0.0763 |
|
|
S.E.
of regression |
0.3134 |
Akaike info criterion |
-0.0692 |
|
|
Sum
squared resid |
3.6093 |
Schwarz criterion |
0.0714 |
|
|
Log
likelihood |
6.2120 |
Hannan-Quinn criter. |
-0.0534 |
|
|
F-statistic |
15.325 |
Durbin-Watson stat |
1.3821 |
|
|
Prob(F-statistic) |
0.0000 |
|
|
|
|
|
|
|
|
|
Source: Authors’
Computation (2025)
4.2 Discussion of
Findings
Implication of Findings
The study is the importance of establishing a
comprehensive fraud management system which spans policy, people, and
structural controls to encouraged and institutionalise whistle-blower
protection, make a commitment to continuous internal control improvement, and
invest in professional accountants, who are situated in compliance and
governance contexts to enhance their contributions to anti-fraud endeavour and
financial accountability.
Conclusion
Based on the study's findings, the
study concluded that tools such as whistle-blowing, internal controls, and
expert accountants are all important in helping to prevent and detect
organizational financial fraud; Corruption persecution policies are of great
system in uncovering fraud as well as acting as a disincentive for offenders
when adequately protected and incentivized; and good accountants are generally
a positive influence in anti-fraud initiatives, without proper supporting
structure and institution role reinforcing the argument for a comprehensive
fraud management system.
Recommendations
The study recommended that;
organizations should strengthen and entrench the process for whistle-blowing
through the enactment of policies that protect confidentiality, safety and
legal support to the whistle-blower; Strengthening internal controls to close
exploitable gaps by fraudsters should be part of an on-going process of
continuous improvement of the fraud risk management system, rather than
something done once a fraud incident occurs; and stakeholders should seek to
hire and train accountants with existing expertise, and then situate these
accountants within larger structures of compliance and governance to be most
effective.
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