According to local sources, the attack targeted a military position near Gueskerou in the Diffa region.
Boko Haram's Islamist insurgency in northeast Nigeria has killed more than 27,000 people and left 1.8 million people homeless.
Open Doors, a non-denominational mission supporting persecuted Christians, warned that the rate of discrimination and violence was likely worse than it has reported.
But an officer, speaking on condition of anonymity, said the militants had overrun an army base, and put the death toll at 18.
The attack came after Boko Haram fighters attacked a military base in the town of Rann, in northern Borno near the border with Cameroon, at about 9:30 pm on Thursday.
Many of the attacks have been claimed by the Islamic State West Africa Province (ISWAP), a faction of Boko Haram.
A large cache of arms, ammunition and military equipment were reportedly carted away by Boko Haram fighters during the raid.
The attack shattered months of relative calm in the Diffa region near the Lake Chad basin, a strategic area where the borders of four countries converge.
Nigeria has seen regular cholera outbreaks since Boko Haram took up arms against the government in 2009.
Akinroluyo becomes the fifth commander in two years to head the fight against the Islamist insurgents, who have staged a series of attacks on military bases, killing dozens.
In recent days Boko Haram militants have increasingly attacked civilian targets in the region.
A total of 833 youngsters were handed over in the Borno state capital, Maiduguri, after being identified as having worked in the ranks of the Civilian Joint Task Force (CJTF).
Whoever emerges as the winner will contest for the governorship at elections in March next year and likely succeed Kashim Shettima, who steps down after a maximum of two four-year terms.
Scores of fighters attacked the base in Damasak, in the far north of Borno state, on Wednesday evening, firing heavy artillery in an apparent bid to overrun it.
Local officials and security sources said scores of fighters believed to be loyal to a Boko Haram faction backed by the Islamic State group overran troops in Gudumbali.