This study presents an analysis of the history of official corruption in colonial Nigeria based on the requirements of Nigerian laws against corruption and the actual reporting of corruption cases made by the Director of Audit from 1950–1960. It reveals that many of the proven cases of fraud were however not sanctioned as required by law and that this laid the foundation for a culture of impunity in the management of public resources in the immediate post-independence period. The paper concludes that cases of corrupt acts could probably have been mitigated had the due processes of financial reporting been strictly followed.
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