The Accident Investigation Bureau, Nigeria is under the Federal Ministry of Aviation and is charged with the  responsibility to investigate any civil aircraft accident and serious incident arising out of, or in the course of air navigation and occurring either in or over Nigeria, or occurring to Nigerian aircraft elsewhere.

The fundamental objective of AIB is to improve aviation safety by determining the circumstances and causes of air accidents and serious incidents, and providing safety recommendations intended to prevent recurrence of similar accidents. The purpose of this is not to apportion blame or liability.