Fraud has become increasingly widespread and deeply rooted within societies, businesses, and public sectors, adversely influencing a nation’s economic growth and development, especially in the public sector domain. The aim of the study is to explore the moderating effect of organisational culture on the relationship between forensic accounting techniques and fraud detection in anti-graft agencies in Nigeria, The population of the study consist of two hundred and thirty one (231) staff of EFCC and ICPC which was arrived using Yamane (1967) formula. Employing a purposive sampling technique. The study used primary source of data, this involve the use of questionnaires which were administered to EFCC and ICPC Staff members in Nigeria. Partial Least Square Structural Equation Model (Smart PLS 4) used for the analysis. The finding of the study reveal that organisational culture significantly moderate the relationship between forensic accounting techniques and fraud detection of anti-graft agencies in Nigeria. The Study recommended that forensic accounting techniques play a critical role in detecting fraud within anti-graft agencies in Nigeria. However, the effectiveness of these techniques is significantly influenced by organizational culture.