Beyond Digitalization: Building an Integrated ICT Governance Framework for Fraud-Resilient Public Finance in Nigeria

Despite significant investments in financial digitization initiatives, Nigeria's public finance system remains acutely vulnerable to fraud, corruption, and financial mismanagement. Current approaches have focused primarily on technological implementation, including systems like the Treasury Single Account (TSA), Government Integrated Financial Management Information System (GIFMIS), and Integrated Payroll and Personnel Information System (IPPIS), without establishing the comprehensive governance structures necessary to ensure their integrity, interoperability, and strategic alignment. This paper argues that achieving genuine fraud resilience requires moving beyond mere digitalization to implement an Integrated ICT Governance Framework specifically designed for Nigeria's public finance ecosystem. Synthesizing principles from established frameworks, including COBIT 2019, ITIL 4, and ISO 27001, the proposed model establishes five interconnected pillars: Strategic Alignment & Leadership; Policy, Compliance & Risk Management; Integrated Data Architecture & Shared Services; Managed Services & Human Capital; and Performance Measurement & Assurance. This framework mandates not only technical controls but also the organizational structures, processes, and competencies necessary to leverage technology as a strategic asset for continuous assurance. The paper further contends that within this governed environment, advanced technologies, particularly Artificial Intelligence (AI) for real-time monitoring and predictive analytics, can be deployed effectively and ethically to detect sophisticated, collusive fraud schemes. Drawing on Nigeria's specific institutional context and challenges, this research provides an actionable roadmap for transforming public financial management from reactive compliance to proactive intelligence, ultimately enhancing accountability, restoring public trust, and safeguarding national resources.